IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15.2.2010 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.8758 of 2006 M/S. LEO OILS AND LUBRICANTS 746 TONDIARPET HIGH ROAD CHENNAI-81 REPD. BY ITS PARTNER M.V.RAGHUNATHAN. PETITIONER Vs 1 CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL I FLOOR SHASTRI BHAVAN ANNEXE HADDOWS ROAD CHENNAI-6. 2 THE COMMISSIONER OF CENTRAL EXCISE CHENNAI-I COMMISSIONERATE, 121 MAHATMA GANDHI ROAD NUNGAMBAKKAM CHENNAI-34. RESPONDENTS Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the First Respondent herein in the Final Order No.125/2006 dated 21.02.2006 passed in Appeal No.E/873/2004/MAS and quashing the impugned Final order No.125/2006 dated 21.02.2006 passed in Appeal No.E/873/2004/MAS by the First Respondent and direct the First Respondent to hear the Appeal on merits. For petitioner : Mr.V.Balasubramanian For respondents : Mr.T.R.Senthil Kumar for R1 & R2 O R D E R At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner firm had submitted that the Customs, Excise and Service Tax Appellate Tribunal, Chennai, the first respondent herein, had dismissed the applications filed by the petitioner for condonation of delay of 40 days in filing the appeal and for waiver of the pre-deposit amount, by the impugned order, dated 21.2.2006. 2. The reasons stated on behalf of the petitioner firm, for the condonation of the delay in filing the appeal, had not been considered by the first respondent, while passing the order, dated 21.2.2006. Since, the delay in filing the appeal had not been condoned, the appeal filed by the petitioner, in Appeal No.E/873/04- E/PD/457/04-E/COD/352/04, had been dismissed by the first respondent appellate tribunal, without going into the merits of the matter. In such circumstances, the petitioner firm had filed the present writ petition before this Court, under Article 226 of the Constitution of India. https://hcservices.ecourts.gov.in/hcservices/ 3. It has also been stated that this Court had admitted the writ petition, on 29.3.2006, and had also granted an order of interim injunction, in W.P.M.P.No.9686 of 2006, restraining the respondents from implementing the Final Order No.125/2006, dated 21.2.2006, passed by the first respondent and from recovering the amount, said to be due from the petitioner firm, on condition that the petitioner pays a sum of Rs.5,00,000/-, on or before 27.4.2006, as part of the said amount, before the appropriate authority. It has been further stated that the said amount of Rs.5,00,00/- had been paid by the petitioner firm, as directed by this Court, by its order, dated 29.3.2006. 4. A counter affidavit has been filed on behalf of the second respondent denying the averments and the allegations made in the affidavit filed in support of the writ petition. It has been stated that, from the impugned order of the first respondent Tribunal, dated 21.2.2006, it is clear that there is no justification, whatsoever, for the delay caused by the petitioner firm, in filing the appeal, before the first respondent Tribunal. Therefore, the present writ petition is devoid of merits and therefore, it is liable to be dismissed. 5. The learned counsel appearing for the petitioner had submitted that the petitioner firm has become defunct and that it would not be in a position to pay any further amount, towards the amount said to be due from the petitioner firm. He had also submitted that the appeal filed by the petitioner firm, before the first respondent, in Appeal No.E/873/04-E/PD/457/04-E/COD/352/04 could be directed to be disposed of within a specified time and that the petitioner firm would fully cooperate in the enquiry to be conducted by the first respondent appellate Tribunal. 6. In view of the averments made on behalf of the parties concerned, and in view of the submissions made by the learned counsels appearing on their behalf, the impugned order of the first respondent Tribunal, dated 21.2.2006, is set aside and the first respondent Tribunal is directed to hear the appeal filed by the petitioner firm, in appeal No.E/873/04-E/PD/457/04-E/COD/352/04 and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of hearing to the petitioner and the second respondent herein, within a period of twelve weeks from the date of receipt of a copy of this order. It is made clear that the petitioner shall fully cooperate in the proceedings before the first respondent appellate tribunal. Accordingly, the writ petition stands disposed of, with the above directions. No costs. Consequently, connected W.P.M.P.No.9686 of 2006 is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar https://hcservices.ecourts.gov.in/hcservices/ lan To: 1 CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL I FLOOR SHASTRI BHAVAN ANNEXE HADDOWS ROAD CHENNAI-6. 2 THE COMMISSIONER OF CENTRAL EXCISE CHENNAI-I COMMISSIONERATE 121 MAHATMA GANDHI ROAD NUNGAMBAKKAM CHENNAI-34. 1 cc To Mr.T.R.Senthilkumar, Advocate, SR.10188 1 cc To Mr.V.Balasubramanian, Advocate, SR.9945 Writ Petition No.8758 of 2006 KM(CO) sra 26.02.2010 https://hcservices.ecourts.gov.in/hcservices/