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TMI Blog2018 (1) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... E/2715/2006, E/2716/2006 - A/91082-91115/17, M/90940-90943/2017 - Dated:- 25-10-2017 - Dr. D.N. Panda, Judicial Member and Shri C.J. Mathew, Technical Member Shri Anil Balani, Advocate Shri Pramod Kumar Rai, Advocate for appellant Shri V.K. Agarwal, Addl. Commr (AR) for respondent E/MODIFICATION/94775/13-MUM E/496/07-MUM, E/MODIFICATION/94776/13-MUM E/497/07-MUM, E/MA(ORS.)/92619/14-MUM E/739/07-MUM, E/MA(ORS.)/96606/13-MUM E/405/07-MUM, E/MA(ORS.)/97935/13-MUM E/496/07-MUM, E/MA(ORS.)/97936/13-MUM E/497/07-MUM, E/MA(ORS.)/98623/13-MUM E/737/07-MUM, E/2715/06-MUM, E/2717/06-MUM, E/2367/06-MUM, E/2647/06-MUM, E/367/07-MUM, E/397/07-MUM, E/398/07-MUM, E/402/07-MUM, E/403/07-MUM, E/404/07-MUM, E/405/07-MUM, E/406/07-MUM, E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/MA(Ors) 97935/13 and E/MA(Ors) 97936/13 arising out of appeal No. E/496/07 and E/497/07 have been filed by Revenue seeking clarification as to whether department shall fix duty liability on M/s. Gupta Carpet Udyog Ltd, or otherwise. Such prayer of Revenue does not appear to be fruitful at this premature stage since the appeals as stated above except Appeal Nos. E/496 and 497 of 2007 have only been disposed by the order of Tribunal passed on 08.10.2009 remanding those two appeals only. Revenue should not insist to fasten liability on one party without hearing entire batch of appeals who were involved in the common cause and operated commonly and have also faced different consequence of adjudication from the same cause. It may be noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... listed in supplementary cause list were waiting for decision in their appeals. 7. Shri Pramod Kumar Rai, learned Advocate reading paragraph 11 of the order dated 08.10.2009 passed by Tribunal, submits that M/s. Gupta Carpet Udyog Ltd, had become fate accompli since the Commissioner was directed to consider the liability of Gupta Carpet Udyog Ltd in greater detail and only if he finds that legally there cannot be a liability on Gupta Carpet Udyog Ltd., he shall consider liability of other appellant. With such observation and direction, when remand was made by Tribunal there should not be apprehension that erroneous orders shall be passed by learned Commissioner. 8. On the facts and circumstances of the case as stated above, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue notice to the appellants including the appellants in the remand order of Tribunal dated 08.10.2009 for readjudication. 12. It is expected that all the parties shall get notice from the common adjudicating authority by 1st week of April 2018 and readjudication shall be completed by 30th June 2018. Learned authority is expected to pass appropriate order within two months of completion of hearing. 13. We make it clear that observation of the Tribunal in order dated 18.10.2009 shall not be read as the observations to cause prejudice to any appellant since its duty is to do justice to both sides and the parties shall get due consideration on the facts and law as well as merit in the course of readjudication. (Dictated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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