2016 (11) TMI 1228

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..... f the Revenue ex-parte deserves to be quashed and set aside. It is accordingly quashed and set aside. The Appeals of the Revenue are restored to the file of the Tribunal for a decision afresh on merits and in accordance with the law. Mr. Shah, on taking instructions states that the notice of hearing of the Appeals served on the present Petitioners' advocate at Mumbai would be accepted without insi .....

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..... ustoms Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 2 The Petitioner / Original Respondent to the above Appeal before the Tribunal is before us complaining that the Tribunal did not grant any opportunity of hearing to the Petitioner / Original Respondent / Assessee. 3 The precise submission of Mr. Shah appearing in support of this Petition is that the Tribunal was a .....

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..... ge Manufacturing Company Limited was merged with the present Petitioner with effect from 1st April, 2007. The factory at Satara was sold in the financial year 2008-2009. The Central Excise Registration for that factory was surrendered way back and in that financial year. Therefore, there cannot be any question of notice of hearing being served on the factory which is non-existent on 23rd August, 2 .....

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..... ify the mistake was made by the Revenue whereas the Petitioner's application was seeking recall of the ex-parte order. In a complete state of confusion, the Tribunal passed the order on the rectification applications but did not consider the essential prayer of the Petitioner for restoration. 8 It is in the above circumstances that we are unable to agree with Mr. Jetly that either the Writ .....

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..... ates date of hearing of the Appeals by the Tribunal, the Petitioner will make all arrangements for their appearance either through their officials or legal representative / advocate. 10 The Writ Petition is allowed in the above terms. The Court clarifies that it has not expressed any opinion on the merits of the case. In the light of the above, setting aside of the initial order dated 23rd Augu .....

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