MANOJ KUMAR SHARMA Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been preferred by Manoj Kumar Sharma, who is non-resident Indian and presently having residence in Dubai, assailing the order dtd. 13/4/2018 passed by revisional authority i.e. Government of India, Department of Revenue, Ministry of Finance.

(2.) The learned counsel for the petitioner has confined his arguments on two points. One is that under challenge before the revisional authority was the order dtd. 23/2/2015 passed by the Commissioner, Customs and Central Excise (Appeal), Jaipur (in short "the appellate authority"). The revision petition filed by the Revenue has been decided by the impugned order dtd. 13/4/2018 against the assessee ex parte. As per the impugned order, the matter was fixed for personal hearing on 9/3/2018 and 4/4/2018. The revisional authority has in para 3 of the impugned order also recorded that no one appeared for the applicant or the respondent for personal hearing in any of these dates. The copy of the aforesaid order has been forwarded to the petitioner at his incorrect Sikar address namely Shri Manoj Kumar Sharma, 2/1203, Sheikh Pura Mohalla, Ward No.26, Sikar, Rajasthan- 332001 whereas the correct address of the petitioner is Mahesh Kumar Sharma S/o S/o Bhagirath Sharma C/o Dr. Rajesh Sharma Pioneer Hospital Near Tapariya Bagichi Station Road, Sikar (Raj.). It is this address which the petitioner has given in original by the appellate authority in the order dtd. 24/2/2015 and challenged before the revisional authority.

(3.) Learned counsel argued that the order aforesaid was not only challenged by the petitioner but was also challenged by the revenue in separate revision petition. The revisional authority ought to have therefore decided both the revision applications together. Learned counsel in support of his arguments relied on the case of Municipal Corporation of Delhi & ors. Vs. International Security & Intelligence Agency Ltd., (2004) 3 SCC 250 and Expo- Fyn Electricals & Electronics Vs. Commissioner of C.Ex., Jaipur-1 2018 (8) G.S.T.L. 160 (Raj.). Mr. Sameer Jain, learned counsel for the petitioner has produced a communication dtd. 13/12/2017 sent by Sec. Officer (RA) on the correct address of the petitioner with regard to his Revision Application.