AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.5866 OF 2008 Century Textile & Ind. Limited ..Petitioner. V/s. The Union of India ..Respondent. Mr.Prakash Shah i/by PDS Legal for the Petitioner. Mr.Y.S. Bhate for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 18TH SEPTEMBER, 2008. P.C. : 1. Rule returnable forthwith. Heard finally by consent of both the parties. 2. It appears from the record that the petitioner was relying upon the law laid down by the Supreme Court in the case of Government of India V/s. Madras Rubber Factory Limited reported in 1995 (77) E.L.T. 433 (S.C.). That judgment has been referred to in the original order, but perusal of the order passed by the Commissioner (Appeals) shows that the Commissioner (Appeals) has not considered that judgment and has not given any reasons why the case of the petitioner is not covered and how that judgment is distinguishable and without recording such finding, the Commissioner (Appeals) has recorded a finding that the revenue has very strong case. In our opinion, therefore, the Commissioner (A) has failed to consider material which was relevant for making an order. A quasi judicial authority cannot exclude from its consideration the material which is relevant. If it does so, the order suffers from non observance of the principles of natural justice. In our opinion, therefore, the following order would meet the ends of justice. 3. The order dated 21-7-2008 impugned in the writ petition is set aside. The application filed by the petitioner for dispensing with the predeposit is restored to file of the Commissioner (A). The Commissioner (A) is directed to rehear the application and make an order thereon in accordance with law. 4. Rule is made absolute accordingly. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.