LAKSHMI STEEL RE-ROLLING MILLS Vs. CENTRAL EXCISE, SERVICE TAX APPELLATE TRIBUNAL AND COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) W.P. No. 12943 of 2005 :- The Writ Petition has been filed praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the first respondent in Appeal No. E/225 of 2002 and quash the Final Order No. 283/2005, dated 01.03.2005, passed by the first respondent and further direct the first respondent to take up the appeal No. 225 of 2002 for hearing on merits.

(2.) Heard the learned Counsel for the petitioner as well as the respondents. By consent of the learned Counsels, the writ petitions have been taken up for final hearing and disposal. Since the facts in both the writ petitions are common and the issues to be decided are also connected to one another, a common order is passed in both the writ petitions.

(3.) The brief facts of the case, as stated by the petitioner, are as follows: