2015 (10) TMI 971

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..... ence, the petition is accepted. - matter remanded back - Decided in favour of assessee.
A. J. Desai And A. G. Uraizee , JJ. For the Petitioner : Mr Hardik P Modh , Adv For the Respondent : Mr RJ Oza , Adv ORDER ( Per : Honourable Mr. Justice A. J. Desai ) Rule. Mr R.J. Oza , learned advocate for the respondents accepts notice of Rule on behalf of the respondents and waives service. 2. With the consent of the learned counsel for the parties, the matter is taken up for final hearing today itself. 3. By way of the present petition, the following prayers have been made : "27. The petitioner, therefore, most humbly prays that: (A) this Hon'ble Court be pleased to issue a writ of certiorari, or a writ in the nature of certiorar .....

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..... e Court be pleased to stay the operation of the impugned letter F.No.MISC /APPEALS/AHD-II/2013/7186 dated 17.09.2014 (Annexure-L hereto) and restrain the Respondents by themselves, their servants and agents from recovery of any amount pursuant to Order F.No.AR-IV/PREM FABRICATORS/2103 dated 10.07.2014 (Annexure-H hereto) and Order F.No.AR-IV/PREM FABRICATORS/2013-14 dated 20.08.2014 (Annexure-J hereto); (E) Interim and ad-interim relief in terms of prayer clauses (d) above. 4. The short facts emerging on record are as under: That a decision dated 3.9.2009, passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad in Appeal No. E /652/2008 by which the authority has partly allowed the appeal preferred by the present p .....

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..... sent petition. 6. Mr Hardik P Modh , learned advocate for the petitioner would submit that though the petitioner has specifically requested the Commissioner (Appeals) to afford an opportunity of hearing, he was never given an opportunity of hearing. He would submit that before issuing said communication, the petitioner was not heard and even otherwise the appellate authority ought to have decided the appeal on merits including the question of maintainability. He, therefore, would submit that the petition may be allowed and communication dated 17th September 2014 may be quashed and set aside. 7. Mr R.J. Oza , learned advocate for the respondent has submitted that since the authority has no jurisdiction to decide the appeal, the same has be .....

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