SANGHANI BRIGHT STEEL MANUFACTURERS Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India challenges order No.M-73/WZB/05/C-IV dated 24.02.2005 passed by The Customs, Excise And Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT) (Annexure-H). The facts in nutshell leading to the controversy are :

(2.) The petitioner, a partnership firm was called upon to discharge duty demand of a sum of Rs.11,77,068/- vide Order-In-Original No. 987/Modvat/1997 dated 19.12.1997. The petitioner carried the matter in appeal before the Commissioner (Appeals), Rajkot who vide Order-In-Appeal No.1073/2001/Commr(A)/Raj dated 29.11.2001 allowed the appeal. Being aggrieved by the order of the Commissioner (Appeals) the Central Excise Department filed an appeal before CESTAT.

(3.) It is the say of the petitioner that under letter F.No.AR-IV/Sanghani Steel/Rec/04-05 dated 27.10.2004 respondent No.3 called upon the petitioner to discharge the liability as CESTAT had passed its order dated 5.3.2004 bearing No.C-III/1007/WZB/04 allowing the departmental appeal.