(Unit Gondalpara Jute Mill) & Anr vs Customs
2023 Latest Caselaw 6142 Cal

13.9.2023
   ks                      WPA 3329 of 2015
 sl. 1-3                        With
                           WPA 3330 of 2015
                                With
                           WPA 3331 of 2015

               M/s. Murlidhar Ratanlal Exports Limited
                  (Unit Gondalpara Jute Mill) & Anr.
                                  Vs
            Customs, Excise And Service Tax Appellate Tribunal,
            East Zonal Bench & Ors.


            Mr. J.P. Khaitan, Ld. Sr. Adv.,
            Mr. Sourabh Bagaria,
            Mr. Indranil Banerjee,
            Mr. Subrata Mukherjee
                          ... For the Petitioners.
            Ms. Manasi Mukherjee
                            ... For the Respondent No.2.

Heard learned Advocates appearing for the parties.

By these writ petitions, petitioners have challenged

the impugned order of the learned Tribunal dated 9th

January, 2015, dismissing the appeal of the

petitioners by a common order on the ground of non-

compliance of the statutory requirement of pre-

deposit.

Mr. Khaitan, learned senior Advocate appearing for

the petitioners submits that against the aforesaid

common order of the Appellate Authority, one of the

appellants therein, namely, Ms. AI Champdani

Industries Limited had come up before the Division

Bench of this court which by a common order dated

25th June, 2018 in the case of RDB Textiles Ltd. vs.

Commissioner of Central Excise, Kolkata-IV, reported

in 2018(362) E.L.T. 431(Cal.) has already set aside the

order of the Adjudicating Authority as well of the order

of the Appellate Authority by relying on a judgment of

the Hon'ble Supreme Court in the case of RDB Textiles

Ltd. vs. Commissioner of C.Ex. & S.T.,Kolkata-IV,

reported in 2018(359) E.L.T. 433(S.C.).

   Learned      Advocate       appearing     for    the

respondents/Central    Excise    Authority   does   not

disagree that the case of the present petitioners and

the issue involved in these writ petitions is directly

covered by the aforesaid judgment of the Division

Bench of this court as well as the judgment of the

Hon'ble Supreme Court.

Considering the facts and circumstances of the

case and submission of the parties and in view of the

aforesaid judgment of the Division Bench of this court

as well as the judgment of the Hon'ble Supreme Court,

the impugned adjudication order in WPA 3329 of 2015

dated 10th September, 2014, in WPA 3330 of 2015

dated 17th September, 2014 and in WPA 3331 of 2015

dated 10th September, 2014 and the order of the

learned Tribunal dated 9th January, 2015 are quashed

and all the legal consequences will automatically

follow.

With the above observation and direction these writ

petitions being WPA 3329 of 2015, WPA 3330 of 2015

and WPA 3331 of 2015 are disposed of.

( Md. Nizamuddin, J. )