SHREE GANESH FORGING CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) The Court: This appeal is directed against order dated 30th April, 2014 passed in WP No. 236 of 2014 (M/s. Shree Ganesh Forging Co. & Anr. v. Union of India & Ors.). The learned Single Judge had dismissed the Writ Petition on the opinion the application filed by the appellant-petitioner before the Tribunal was in substance an application to rectify the mistakes made in the order and not a simplicitor application for recalling the order of dismissal of an appeal by default. The facts relevant for the adjudication of this appeal are an Order-in-Original dated 19th December, 2008 was made in which it was recorded, inter alia, that:

(2.) By that order the Commissioner Central Excise, Kolkata-II Commissionerate, determined the noticee had to pay an amount of Rs. 97,86,300/- as Central Excise Duty and penalty of similar amount was imposed under the Central Excise Act, 1944.

(3.) Incidentally the noticee being Shri Maram Lakshmi Narayan, the proprietor of the firm had expired on 5th March, 2008. Aggrieved by the said order the elder son of the noticee on 24th April, 2009 had preferred appeal before the CESTAT. As evident from the said appeal preferred the appellant described therein was M/s. Shree Ganesh Forging Co. In paragraph 3 of the statement of facts in the said appeal it was stated as under: