DINKAR KHINDRIA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS appeal is directed against the orders dated 25.07.2000 and 03.06.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal. The delay in filing this appeal has already been condoned by virtue of the order dated 13.02.2007 by our predecessor Bench.

(2.) THIS case has arisen in unusual circumstances and this would be apparent from going through the orders passed by this Court on 04.12.2007 and 29.01.2008. In the order dated 04.12.2007 it is noted that after the final order was passed by the Tribunal on 25.07.2000, a rectification application had been filed by the appellant on 10.11.2002, which was dismissed for non -prosecution on 22.03.2004. The order dated 22.03.2004 noted that the application was listed for hearing on 13.02.2004 when the learned Counsel appeared on behalf of the appellants and the matter had been adjourned in his presence to the adjourned date i.e., 22.03.2004.

(3.) MORE importantly, the order dated 04.12.2007 passed by this Court records that on perusal of the final order dated 05.07.2000, it was found that there was a handwritten order / sheet which was apparently signed by the members of the Tribunal, a certified copy of which had been placed on record by the learned Counsel for the appellants. The said order indicates that orders had been reserved but it is noted that it also indicates that an order was intended to be passed and it was signed on various dates such as 05.07.2000 and 25.07.2000. In view of the discrepancies between the handwritten order/ sheet and the final order dated 25.07.2000, this Court wanted to peruse the original file of C/54/93/NB of 1993 and for this purpose directed issuance of notice to the Registrar of the Tribunal to produce the original file pertaining to the said appeal filed by Dinesh Khindria decided by Sh. G. R. Sharma, Member (Technical) and Sh. A. C. C. Unni, Member (Judicial). The notice was returnable on 17.01.2008.