1 SSK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2143 OF 2009 The Handicraft and Handloom Exports Corporation of India Ltd. ....Petitioners Versus Textiles Committee, Ministry of Textiles, Government of India. ....Respondents Mrs. Usha Srivastava i/b. M/s.Consulta Juris, Advocate for the Petitioners. Mr. J. A. Udayapuri i/b. Udayapuri & Co., Advocate for Respondents. CORAM : F. I. REBELLO & R. V. MORE, JJ. DATE : 18TH JUNE, 2010. P.C.: Rule. Heard forthwith. 2. The Petitioners had preferred an appeal before the Textile Cess Appellate Tribunal. By an order dated 24th November, 2008, the appeal was dismissed, as the Petitioners herein were not able to produce a copy of the demand notice. 2 3. The Petitioners thereafter had taken out an application for re-examining the issue and for waiving cess payment. It was held that no case is made out and accordingly application was rejected. Subsequent to that, a demand notice came to be issued on the Petitioner on 12th May, 2009. The Petitioners aggrieved by the order dated 29th January, 2009 and notice dated 12th May, 2009 have preferred the present petition. The demand notice of 12th May, 2009 has now been produced and the Appeal was dismissed on 24th November, 2008 on the ground that the final notice dated 18th May, 2006 had not been produced. In our opinion, time ought to have been given to the Petitioners to produce that. Considering the notice has now formed part of the petition, we set aside the impugned order dated 24th November, 2008, though the Petitioners in the petition, by inadvertence have not challenged the same, as also the consequential orders of 29th January, 2009 and 12th May, 2009. The matter is restored to Appellate Forum to decide the Appeal on merits after hearing both the parties. 4. Rule is made absolute accordingly. There shall be no order as to costs. 5. Considering the controversy, the Appellate Tribunal is requested to dispose the Appeal within three months on the parties producing the copy 3 of this order before the Hon’ble Judges of the Tribunal. 6. The parties to appear before the Appellate Tribunal on 23rd July, 2010 at 11.00 a.m. for further directions. (R. V. MORE, J.) (F. I. REBELLO, J.)