IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.312 of 2005 SHASHI KUMAR GIRI, SON OF LATE SHIV SHAKAR GIRI, RESIDENT OF AT & P.O. & P.S. RAXAUL, DISTRICT- EAST CHAMPARAN CUSTOM HOUSE, AGENT NO. 1/CHA/99, LAND CUSTOM STATION, RAXAUL. ….. Appellant. Versus 1. THE UNION OF INDIA 2. THE COMISSIONER (APPEALS) CUSTOM & CENTRAL EXCISE, C.R. BUILDING, B.C. PATEL PATH, PATNA. 3. THE JOINT COMMISSIONER, CUSTOMS, C.R. BUILDING, B.C. PATEL PATH, PATNA. 4. THE DEPUTY COMMISSIONER, LAND CUSTOM STATION, AT & P.O. & P.S. RAXAUL, DISTRICT- EAST CHAMPARAN. …….. Respondents For the appellant: Mr. Mahesh Narayan Parbat, Advocate For the respondents: Mrs. Archana Meenakshee, Advocate. Mrs. Archana Sinha, Advocate. ----------- 7 17.05.2010 Heard Mr. Mahesh Narayan Parbat for the appellant, and Mrs. Archana Meenakshee for the respondents. 2. We have allowed an identical appeal bearing M.A. no. 313 of 2005 (Lalit Kumar versus Union of India). In that view of the matter, the order dated 13.12.2004 passed by the Custom Excise and Service Tax Appellate Tribunal, Eastern Bench, Kolkata in Miscellaneous application no. 296 of 2004 is hereby set aside, and the appeal is restored to its original file before the learned Tribunal. 3. This appeal is allowed. pkj (S.K. Katriar, J.) ( Kishore K. Mandal, J. )