(Dhananjaya Y. Chandrachud and Hrishikesh Roy, JJ.)
Commissioner of Customs, Mundra ___________________ Appellant;
v.
Mittal Pigments Pvt. Ltd. ___________________________ Respondent.
Civil Appeal No of 2020 (@ Civil Appeal D No. 41642 of 2019), decided on January 6, 2020
The Order of the court was delivered by
Order
1. Delay condoned.
2. During the course of the hearing of the civil appeal it has emerged before this Court that the order of the Tribunal dated 25 April 2018 does not consider the rival submissions and the entire reasoning is contained in the last paragraph of the order which virtually contains no reasons at all.
3. The appellant has a serious grievance of fact that their submissions have not been dealt with and that the appeal was disposed of by the Tribunal before the stipulated period for filing cross objections had come to an end.
4. In this view of the matter, we allow the appeal and set aside the impugned judgment and order of the Tribunal dated 25 April 2018. We restore appeal No. C/10666/2018-DB to the file of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad for disposal afresh. All the rights and contentions of the parties on merit are kept open.
5. The appeal is accordingly disposed of.
CIVIL APPEAL Diary No(s). 41642/2019
Commissioner of Customs Mundra ______________________ Petitioner
v.
M/s. Mittal Pigments Pvt. Ltd ________________________ Respondent
(IA No. 186585/2019-CONDONATION OF DELAY IN FILING and IA No. 186588/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 186586/2019-STAY APPLICATION)
Date: 06-01-2020 This petition was called on for hearing today.
(Before Dhananjaya Y. Chandrachud and Hrishikesh Roy, JJ.)
For Petitioner(s) Mr. Vikramjit Banerjee, ASG
Mr. Nachiketa Joshi, Adv.
Ms. Sunita Rao, Adv.
Ms. Neelam Chand, Adv.
Mr. B. Krishna Prasad, AOR
For Respondent(s) Mr. Mdhav Rao, Adv.
Mr. Rajat Mittal, AOR
Mr. Aman Bansal, Adv.
UPON hearing the counsel the Court made the following
ORDER
6. Delay condoned.
7. The appeal is disposed of in terms of the signed order.
8. Pending application, if any, stands disposed of.
———
