CENTURION LABORATORIES Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition, though styled as a petition under Article 226 of the Constitution of India, is in effect a petition under Article 227 challenging the order of Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai made on 10-5-2005 (Annexure-H).

(2.) Heard Mr. Mihir H. Joshi, learned Senior Advocate appearing with Mr. S.N. Thakkar on behalf of the petitioners. Mr. Joshi has made various submissions as to validity of the Order-in-Original dated 31-1-2005 made by Commissioner of Central Excise and Customs, Vadodara-I. According to him not granting the documents which were requested for, not granting opportunity of cross- examination and not granting opportunity of hearing amounted to violation of principles of natural justice. In this connection he has placed reliance on following decisions of the Apex Court :

(3.) As is apparent, the scope of present proceedings is limited to appreciating whether the impugned order of Tribunal suffers from any jurisdictional error or can be termed perverse in any manner. The Tribunal while passing the impugned order has recorded in Paragraph No. 2 the case made out on behalf of the petitioner before it and in Paragraph No. 3 the case of the revenue. In Paragraph No. 4 the following findings have been recorded :