COMET TECHNOCOM P LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) In the writ petition, the Petitioners have challenged the order dated 1st February, 2010 and the order dated 30th July, 2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata, principally on the ground that though judgments cited by the Petitioners were taken note of in the order dated 30th July, 2010, those were not dealt with while passing the order directing pre-deposit. Submission is since judgments cited are in aid of submissions advanced, it is expected that the Tribunal while passing an order, be it interim or final, will deal with the same. It is submitted that for the ends of justice, the Tribunal in the orders impugned particularly in the order dated 30th July, 2010 should have dealt with the decisions cited which are applicable to the facts of the case, as the impugned order passed without considering the same, leaves the Petitioner affected.

(2.) Learned Senior Advocate appearing on behalf of the Respondents submits that since facts and the principles of law laid down in Lakshman Exports Limited v. Collector of Central Excise, 2002 143 ELT 21 (SO and other judgments as mentioned in paragraph-6 of the order dated 30th July. 2010, cited by the Petitioner, are not applicable to the facts of the case, those were not considered.

(3.) It is evident from the records that earlier the Petitioners had moved a writ petition, being W.P. No. 379 of 2010, Comet Technocom (P) Ltd. and Anr. v. Union of India and Ors., which was disposed of on 22nd April, 2010 by passing the following order-