2016 (9) TMI 1107

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wivedi with Ms Shalaka GujarKarande for the Respondent ORDER P. C. 1. We have heard both sides and perused the impugned Order. 2. The appeal is admitted on the following substantial question of law: Q. Whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) was justified in dismissing the appeal of the assessee challenging the Orders passed in Original dated 3-1-2012 and 31-10- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e in that writ petition from adjudicating this matter and passing an adjudication Order. That is how even during the pendency of the writ petition the Order of adjudication has been passed. 6. The Orders noted above were challenged in the statutory appeal before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. Having perused the impugned Order and the statutory pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and could have been decided on merits and in accordance with law. If there was no restraint against passing of an adjudication Order, surely, against such an adjudication Order all statutory remedies, including an appeal are available. That is precisely what the appellant/assessee has done and the appeal could not have been dismissed as not maintainable. 7. We, therefore, allow this appeal. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X