Jai Durga Rubberised Fabrics India Pvt. Ltd. Vs Commissioner of Customs (Delhi High Court)
Delhi High Court held that passing of three contradictory orders by CESTAT in the same appeal is not justifiable. However, appeal of department before CESTAT dismissed as the amount involved was below monetary limit.
Facts- The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India seeking to quash the impugned order dated 9th October, 2024 passed by Customs Excise And Service Tax Appellate Tribunal.
The petition reveals an unfortunate situation wherein the CESTAT while intending to correct an error in its initial order passed on 9th December, 2016, continued to make repeated errors resulting in the impugned order and the present challenge.
Conclusion- Held that in effect the Petitioner is aggrieved by the fact that the Revenue’s Appeal which was initially dismissed and fixed for final hearing, has now been allowed. Thus, three different orders have been passed by the CESTAT in the same appeal. Such contradictory orders could not have been passed by the CESTAT in the same appeal. The final order dated 14th October, 2024 again shows that CESTAT has not considered that the matter was to be finally heard in terms of order dated 5th April, 2019. The proper course of action would have been for CESTAT to completely re-hear the matter on merits which it has not done.
