9911796707
TMI Blog2021 (3) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners Mr. Bhaskar Prosad Banerjee for the respondents ORDER Heard the parties. The grievance of the petitioners is directed against the orders dated 24th September, 2001, 15th January, 2003 and 1st April, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal. The salient facts culminated into filing this writ petition, are set out here-in-below: a) The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion before the Tribunal, on merits, was that the printing of papers and cutting it to size did not amount to manufacture by the petitioners. In any event, the printed papers were a product of the printing industry falling under sub-heading 4901.90 which provided for nil duty. f) An alternative submission was also made on behalf of the petitioner that if the printed papers were held to be excisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the decisions and/or contentions made on behalf of the petitioners. i) This writ petition is filed primarily challenging the order dated 24th September, 2001 and 15th January, 2002 passed by the Tribunal. During the pendency of this writ petition, the appeal filed by the petitioners was dismissed for noncompliance on 1st April, 2002. The petitioners have brought this fact on record by fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion whether the process amounted to manufacture or not and the petitioners' appeal was liable to be allowed. Such submission is not opposed by the respondent authorities. In view of the peculiar facts and circumstances of this case and keeping in mind the subsequent pronouncement of the Hon'ble Supreme Court, it appears, prima-facie, that the petitioners has raised an arguable case for succeedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, I set aside the impugned orders dated September 24, 2001, January 15, 2002 and 1st April, 2002 and remand the matter to the Tribunal to hear out the appeal without requiring the petitioner to deposit any amount. I further direct the Tribunal to decide the appeal on merits without being influenced by any of the observations made at the ad-interim stage of the proceeding or in this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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