2016 (4) TMI 1030 - HC - Central Excise

Court grants applicant's request to join as party respondent, emphasizing compliance with legal procedures.

The court granted the applicant's request to join as party respondent No.8 in Special Civil Application No.2194 of 2005, recognizing the applicant's right ... Seeking permission for the applicant to join as party respondent No.8 in Special Civil Application No.2194 of 2005 in the interest of justice - Interested party in the dispute / claim which is being considered by this Court - Held that:- at this stage, it cannot be said that the applicant may not heard and any right of hearing and right to have an opportunity to put forward his claim for consideration, subject to objections by other interested parties / respondents, may not be given. The right of audience can not be denied to the applicant so that it can place on record, for consideration, its claim(s), which allegedly arise from and on account of statutory obligation imposed by virtue of provisions under the Central Excise Act, 1944. Therefore, this application deserves to be granted. The applicant is allowed to join, at its cost, the proceedings related to Special Civil Application No. 2194 of 2005 and shall be impleaded as party respondent No.8. - Decided in favour of revenue Issues:1. Service of process of Rule for opponent Nos.2 and 8.2. Permission sought by the applicant to join as party respondent No.8 in Special Civil Application No.2194 of 2005.Analysis:1. The initial order was passed due to the process of Rule not being served for opponent Nos.2 and 8. The applicant later submitted an affidavit of service, stating that the opponents were duly served. The court granted further time for service and permitted direct service in addition to the normal mode of service. This was done to ensure proper service and compliance with legal procedures.2. The applicant sought permission to join the proceedings of Special Civil Application No.2194 of 2005 as party respondent No.8, claiming to be an interested party in a dispute with respondent No.1. The court acknowledged the applicant's right to be heard and present its claim for consideration. The court noted that objections to the applicant's claim could be raised during the petition's consideration on its merits. Despite reservations expressed by one opponent's advocate, the court found that the applicant's right to present its claims under the Central Excise Act, 1944, should not be denied. Therefore, the court granted the application, allowing the applicant to join the proceedings at its cost and be impleaded as party respondent No.8 in the Special Civil Application.This detailed analysis covers the service of process issue and the permission sought by the applicant to join the proceedings, providing a comprehensive understanding of the judgment delivered by the Gujarat High Court.