COLOURTEX Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition challenges the opinion (termed to be an order) dated 7th March 2006 recorded by respondent No.4 herein and communication dated 28th March 2006 fixing the hearing of the matter before Third Member of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (the Tribunal). On 19th December 2003, an Order in Original came to be made by respondent No.6 which was challenged by way of appeal before the Tribunal. On 12th August 2005, the Bench which was assigned the appeals, heard the appeal and one of the Members allowed the appeal filed by the petitioners while the other Member rejected the appeal filed by the petitioners. The President of the Tribunal in exercise of powers under Section 129C(5) of the Customs Act, 1962 (the Act), placed the matter before the Third Member for hearing the reference on difference of opinion. On 10th October 2005, when the matter was listed before the Third Member for hearing, petitioners invited attention to a Rectification of Mistake Application filed by the petitioners before the Tribunal requesting that the hearing of the matter before Third Member may be adjourned till the original Bench decides the Rectification of Mistake Application. The Third Member rejected the application for rectification of mistake.

(2.) When the matter was carried by way of petition before this High Court being Special Civil Application No.20771 of 2005, vide order made on 14th October 2005, the High Court recorded as under while rejecting the petition on other issues :-

(3.) When the Third Member took up for hearing the matter, it was pointed out that, in absence of any point or points of difference recorded by the original Bench which heard the appeal, the Third Member could not proceed to hear the matter. However, as the Third Member was not agreeable to the submission made, the matter was brought before the High Court by way of Special Civil Application No.21526 of 2005 seeking appropriate direction. The petitioners were permitted to withdraw the petition so as to approach the President of the Tribunal.