2015 (10) TMI 971

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....tion, the following prayers have been made : "27. The petitioner, therefore, most humbly prays that: (A) this Hon'ble Court be pleased to issue a writ of certiorari, or a writ in the nature of certiorari, or any other appropriate writ, or direction, leading the issuance of the impugned letter F.No.MISC /APPEALS/AHD-II/2013/7186 dated 17.09.2014 (Annexure-L hereto); Order F.No.ARIV / PREM FABRICATORS/2103 dated 10.07.2014 (Annexure-H hereto) and Order F.No.AR-IV/PREM FABRICATORS/2013-14 dated 20.08.2014 (Annexure-J hereto) passed by Respondent No.4 and after going into legality, authority, propriety thereof to quash and set aside the same; (B) this Hon'ble Court be pleased to issue a Writ of Mandamus, or a ....

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....s emerging on record are as under: That a decision dated 3.9.2009, passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad in Appeal No. E /652/2008 by which the authority has partly allowed the appeal preferred by the present petitioner, was challenged by the petitioner as well as by the respondentrevenue by way of filing Tax Appeal No.446 of 2010 and Tax Appeal No.2435 of 2009 before this Court. By judgment and order dated 2.2.2012 the Division Bench of this Court allowed the appeal. However, certain observations were made in paragraph 24 of the judgment and accordingly the petitioner has made a representation and produced the original document including the statement showing availing and Cenvat credit and claimed t....

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....ition may be allowed and communication dated 17th September 2014 may be quashed and set aside. 7. Mr R.J. Oza , learned advocate for the respondent has submitted that since the authority has no jurisdiction to decide the appeal, the same has been returned to the petitioner for being presented before the Customs, Excise and Service Tax Tribunal. He would, therefore, submit that no interference is called for in this petition by this Honourable Court. 8. Heard learned counsel for the parties and perused the impugned communication dated 17th September 2014. We have also gone through the appeal memo submitted by the petitioner before the Commissioner (Appeals-I). It is an undisputed fact that before returning the appeal to the petitioner, ....