GUJARAT PETROSYNTHESE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, order of direction quashing and setting aside the impugned order passed by the learned Customs, Excise and Gold (Control) Appellate Tribunal, West Block No.2, R.K. Puram, New Delhi, (Appellate Tribunal), being Final Order Nos. 273 to 292/1999 -C, Dated : 08.04.1999 (Annexure "F"), in Appeal Nos. E/977/95 -C and E/1026 to 1044/95 -C, arising out of Order -in -Appeal No. CS -6 to 33/BRD/95 issued on 18.02.1995 by Collector of Central Excise (Appeals), Bombay.

(2.) THE facts leading to the present Special Civil Application in nutshell are as under;

(3.) THE Asst. Collector rejected the refund claims of IPCL on merits. It appears that felling aggrieved and dissatisfied with the order of the Asst. Collector, rejecting the refund claims filed by the IPCL in respect of the product C -4 Raffinate, IPCL preferred 28 different appeals before the Commissioner (Appeals), who, by a speaking and detailed reasoned order on merits, rejected the aforesaid appeals preferred by the IPCL. It appears that the IPCL, who paid the Excise Duty on the aforesaid excisable goods and claimed the refund under Section 11B of the Central Excise Act, did not challenge the aforesaid order passed by the Commissioner (Appeals) passed in 28 appeals. However, subsequently, the present petitioner preferred the aforesaid appeals before the learned Tribunal and by the impugned order, the learned Tribunal has dismissed all the appeals preferred by the petitioner on the ground that the petitioner has no locus standi to file such appeals.