SHREE DEVKRUPA SHIP Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition primarily challenges order No.A/621/WZB/2005/C III dated 22/3/2005 passed by the Customs Excise Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Mumbai.

(2.) Brief facts which are necessary for the present may be stated.

(3.) Mr.Paresh M.Dave, learned Advocate appearing on behalf of the petitioner invited attention to the impugned order made by CESTAT to submit that the same was bad in law because it had not recorded any of the submissions made on behalf of the petitioner, nor had it given its finding so as to indicate what were the points which arose for consideration before it. In support of the proposition he placed reliance on the judgment of this Court in the case of Deep Plastic Products Vs. Assistant Commissioner rendered on 29/4/2005 in Special Civil Application No.2681 of 2005.