AM TECH INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Learned counsel appearing for the petitioner invited Court's attention to the entire development of facts in this matter and submitted that the adjudicatory authority has been directed twice by the Tribunal i.e. Customs, Excise & Service Tax Appellate Tribunal for considering and quantifying the duty and penalty. However, the adjudicatory authority has not carried out the directions in the letter and spirit of the directions and this has given rise to this petition, as twice the matter was remanded back by the Tribunal. The present petition is an attempt to seek appropriate direction from the Court for directing the adjudicatory authorities to abide by the directions of the Tribunal and adjudicate in light thereof, as the directions of the Tribunal could not have been overlooked or ignored in any manner.

(2.) Learned counsel also submitted that the remedy of moving the Tribunal is yet not debar in any manner, if it is availed within the time. However, he urges that in case if some observations are made, which may put an end to the rigmarole of approaching the authorities and the Tribunal once and for all, same would serve the ends of justice. He therefore, while seeking permission to withdraw this petition, urges the Court to observe or direct the Tribunal that now the Tribunal itself may undertake an exercise of appreciating the facts on record and decide the matter in accordance with law instead of remanding the matter.

(3.) Permission as sought for is granted. Matter is disposed of as withdrawn. This Court has not opined on merits and this withdrawal shall not be treated as an impediment in the way of the petitioner in approaching the Tribunal within time limit prescribed. The Tribunal, if it is approached by way of appropriate appeal, we expect the Tribunal to keep in view the earlier remand orders and decide the matter on its merits without there being any further remand of the matter. Petition disposed of.