2011 (4) TMI 427

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....s, for the Petitioner. Shri K.D. Nag, Counsel, for the Respondent. [Order]. -  Both the writ petitions have been filed by the assessee against the orders dated 26-11-2008 [2009 (237) E.L.T. 511 (Tribunal)] and 3-12-2009 [2010 (261) E.L.T. 955 (Tri - Del.)] passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 2. The brief facts of the case are that the as....

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....order. Thereafter, the assessee has moved recall applications No. 78 of 2009 and 79 of 2009 before the Tribunal but the same were rejected by the Tribunal vide its impugned order dated 3-12-2009. Being aggrieved, the assessee has filed the present writ petitions before this Hon'ble Court. 3. During the course of argument, Sri Ratnesh Chandra, learned counsel for the assessee submits that t....

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....a proper manner as per the ratio laid down in the following cases : (1)     Safari Merchantile v. ITAT, 294 ITR 64 BOMB; (2)     CIT v. Bhan Textiles (P) Ltd, 287 ITR 370 DEL. 6. This aspect was not considered by the Tribunal in its order dated 3-12-2009 when the assessee has moved recall applications. 7. In view of above, I set aside b....