2010 (9) TMI 858

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....ited by the petitioners were taken note of in the order dated 30th July, 2010, those were not dealt with while passing the order directing pre-deposit. Submission is since judgments cited are in aid of submissions advanced, it is expected that the Tribunal while passing an order, be it interim or final, will deal with the same. It is submitted that for the ends of justice, the Tribunal in the orders impugned particularly in the order dated 30th July, 2010 should have dealt with the decisions cited which are applicable to the facts of the case, as the impugned order passed without considering the same, leaves the petitioner affected. 2. Learned senior advocate appearing on behalf of the respondents submits that since facts and the pr....

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....bmits that a submission need not be dealt with in the affidavit-in-opposition. Moreover, it is difficult to submit whether those judgments were at all relied on by the petitioners before the Tribunal. Heard Mr. Datta and Mr. Roychowdhury for the parties. True, submission at times need not be dealt with in the affidavit-in-opposition. However, when it has been submitted in paragraph 27 of the writ petition on oath that the judgments cited were not considered by the Tribunal and since this Court is not in a position to ascertain whether those judgments at the time of hearing were cited or not, I dispose of the writ petition by granting liberty to the petitioner to file appropriate application before the Tribunal by 26th April, 2010. If suc....

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....mpugned order dated 30th July, 2010 had referred to the judgments cited by the petitioners, such as, Lakshman Exports (supra) or the judgments referred in paragraph-6 of the said order, however, in the said impugned order it did not deal with the judgments. It is true that the Tribunal has no power to review its order but it has to ensure dispensation of justice. In this context it is appropriate to refer to Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, which is as under :- "RULE 41. Orders and directions in certain cases. - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process o....