VADILAL INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition primarily challenges the action of the Registry of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT/Tribunal), whereby the papers of Rectification of Mistake Application filed by the petitioner -company were returned under cover of letter dated 23.8.2005 (Annexure J to the petition). It is further prayed that CESTAT be directed to hear and decide the ROM Application on merits. Though, the petitioner has made various other prayers seeking quashing and setting aside of the order made by CESTAT in appeal as well as the orders of the Commissioner (Appeals) and the Adjudicating Authority, it is not necessary to enter into the controversy on merits in light of the view that the Court is inclined to adopt.

(2.) HEARD Mr. Paresh. M. Dave, learned Advocate for the petitioners. Rule. Mr. Malkan waives service of notice of rule on behalf of the respondents. The matter is taken up for final hearing and disposal today in light of the fact that the controversy lies in a very narrow compass.

(3.) IT appears that on 16.10.2003 when the Second Appeal was fixed before the Bench of CESTAT at New Delhi, the advocate of the petitioners applied for adjournment as he was preoccupied with some other work. The application for adjournment was turned down and the appeal came to be decided ex -parte. It is the say of the petitioner that the petitioner was not aware about the order made by the Tribunal on merits, dismissing the appeal partly. It is further averred in the petition that the order made by CESTAT was not served upon the petitioner or its advocate.