2009 (8) TMI 113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (a) issue a writ of certiorari quashing the order dated 27-9-04 readwith order dated 19-8-04 passed by the Commissioner (Appeals), Central Excise, Meerut-II; (b) issue a writ of mandamus directing the respondent No. 1 to restore the appeal to its original number and further to decide the stay-cum-waiver application afresh after granting a personal hearing to the petitioners; (c) issue a writ of mandamus directing the respondents to lift the order of attachment forthwith. 3. The connected writ petition No. 1441 (Tax) of 2004 has been filed, inter alia, for the following reliefs; "(i) issue a writ order of certiorari quashing the order dated 14-9-2004 (Annexure A-7 to the writ petition) issued by the Superintendent (Appeals) Cus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thout considering the adjournment application on 19-8-04. 6. On receipt of the order passed by the Commissioner (Appeals) on the stay-cum-waiver application, the petitioner immediately filed an application on 6-9-04 for modification of the order apprising the Commissioner (Appeals) that he had filed an application dated 16-8-04 which was received in his office on 16-8-04 itself and therefore requested the respondent No. 1 to pass afresh order on the stay-cum-waiver application after granting him proper opportunity of hearing. Respondent No. 2 by letter dated 14-9-04 informed the petitioner that there is no provision of law under which the Commissioner (Appeals) can review its own order, hence no application for modification of such order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r non-compliance of the order dated 19-8-09 passed on the stay-cum-waiver application. 10. The contention of the learned counsel for the petitioner is that for no fault of the petitioners he is being made to suffer and recovery proceedings have been initiated, and the finished products and other goods have been attached. 11. At this juncture, it will be useful to refer to Paragraph 16 of the counter-affidavit wherein it has been admitted that the adjournment letter was received on 16-8-04 which was seen at the dak stage on 17-8-04 by Commissioner (Appeals). But at this dak stage it was not possible to pass any order on the letter without seeing the file. The Paragraph 16 of the counter-affidavit filed by the respondents is reproduced ....