SCAN COMPUTER CONSULTANCY Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition challenges the communication dated 10/1/2006 (Annexure "E") and dated 20/1/2006 (Annexure "G") issued by the office of Commissioner of Central Excise (Appeals), Ahmedabad. Though, the petitioner has also challenged the Order in Appeal No.152/2005 (Ahd- I)CE/Comr(A-II) dated 16/8/2005 (Annexure "B"), for the reasons that follow hereinafter, it is not necessary to deal with the said prayer.

(2.) The controversy between the parties stands concluded by a decision of this Court in the case of Hussain Haji Harun alias Hussein Kabiju v. Union of India, AIR 1988 GUJARAT 218 and hence, it is not necessary to set out the facts and contentions in detail. For the same reason, the petition is taken up for final hearing and disposal today. Rule. Mr.Malkan is directed to waive service.

(3.) For the period from 22/1/1995 to 1/9/1995, by Order in Original dated 30/10/2000, the excise duty liability to the tune of Rs.3,90,363/- was fastened on the petitioner with equal amount of penalty on the petitioner firm coupled with personal penalties on the partners of the firm. The said order came to be challenged by way of appeal accompanied by an application seeking stay. It is the case of the petitioner that a copy of Order in Appeal was handed over personally by an officer of the Central Excise Department sometime in August 2005 at their new premises. That, after filing the appeal, the petitioner firm had moved and hence, possibly the order directing pre-deposit of an amount of Rs.1,70,000/- made on the stay application had not been served on the petitioner. However, the said amount was deposited on 26/12/2005 and on 27/12/2005, a restoration application seeking restoration of appeal was filed before the Commissioner (Appeals).