:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO.816 OF 2006 PETITION NO.816 OF 2006 PETITION NO.816 OF 2006 M/s.Daisy Trading Corporation .. Petitioner V/s The Union of India & Ors. .. Respondents ----- Shri.V.Shridharan with Shri.Prakash Shah i/b. PDS Legal for the Petitioner. Shri.H.V.Mehta for the Respondents. CORAM CORAM CORAM : DR.S.RADHAKRISHNAN : DR.S.RADHAKRISHNAN : DR.S.RADHAKRISHNAN & J.P.DEVADHAR, J.P.DEVADHAR, J.P.DEVADHAR, JJ. JJ. JJ. DATE DATE DATE : 15TH FEBRUARY, 2006. : 15TH FEBRUARY, 2006. : 15TH FEBRUARY, 2006. P.C.: P.C.: P.C.: 1. Rule. Rule is made returnable forthwith. Heard the learned Counsel for the Petitioner and the learned Counsel for the Respondents. The learned Counsel for the Respondents waives service. By consent taken up for hearing forthwith. 2. By this Petition the Petitioner is challenging the order dated 21st September, 2005 passed by CESTAT on the ground that the order is totally untenable and that various other grounds which were raised and argued before the CESTAT have not been considered. We have perused the order. The main contention of the Petitioner is that Respondent No.3 while passing the :2: Order in Original has travelled beyond the directions given by Respondent No.2 while remanding the matter back. This issue has not been considered by CESTAT. Under the aforesaid facts and circumstances of the case, on this limited ground, we are inclined to quash and set aside the order dated 21st September, 2005 and remand back the matter to CESTAT. Accordingly the order of the CESTAT dated 21st September, 2005 is hereby quashed and set aside and the matter is remanded back to the CESTAT. The CESTAT shall hear the aforesaid appeal strictly on its own merits and consider all the issues raised and shall pass a reasoned order. The Writ Petition is accordingly allowed. Rule is made absolute accordingly, however with no order as to costs. (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)