TMI Blog2016 (7) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. Impugned judgment and decree dated 12.02.1999 is set aside. The petitioner-defendant is granted one month's time to file written statement and thereafter parties at the trial Court shall be granted 3-3 effective opportunities to lead evidence in support of their claim and trial court shall decide it afresh preferably within a period of eight months from the date of receipt of certified copy of the order, subject to the cost of ₹ 10,000/-. - Decided in favor of revenue. - CR No.5674 of 2013 (O&M) - - - Dated:- 18-3-2016 - MR. AMIT RAWAL, J Mr. Kamal Sehgal, Advocate for the petitioner. Mr. Veneet Sharma, Advocate for the respondent No.1. Mr. Ashim Aggarwal, Advocate for the respondent No.3. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amritsar office did not have papers with regard to the transaction having conducted at Mumbai. No instrumentality of the State can be thrown out in case decree is based upon fraud. He further submits that suit ex facie was not maintainable in view of the constitution judgment of Hon'ble Supreme Court rendered in Mafatlal Industries Ltd. Vs. UOI, 1997(89) ELT 247(SC), Addl. Director General, DTE. General of Central Excise Vs. Kiran Machines, 2015(325) ELT 469 (SC). Both the Courts below have not appreciated the aforementioned fact and declined the application by confining to the contents of the application and thus, prays for setting aside of the order. Mr. Veneet Sharma, learned counsel appearing on behalf of the respondent-plaintiff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defend the present revision petition as well as application/appeal before the Courts below. The approach adopted by the officers of the petitioner is not appreciable but the fact remains that exchequer of the Central Government is involved and serious allegation have been made with regard to non-adjustment of the refund of money, thus, in my view that petitioner-defendant should be given effective opportunity to file the written statement putforth defence by limiting them to lead evidence within time frame. Accordingly, impugned orders are set aside. Impugned judgment and decree dated 12.02.1999 is set aside. The petitioner-defendant is granted one month's time to file written statement and thereafter parties at the trial Court shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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