M/S Miraj Products (P) Ltd vs The Union Of India on 13 August, 2018

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Rajasthan High Court - Jodhpur

M/S Miraj Products (P) Ltd vs The Union Of India on 13 August, 2018

Bench: Dinesh Mehta

          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                          JODHPUR

                    D.B. Civil Writ No. 11179/2018

M/s Miraj Products (P) Ltd
                                                       ----Petitioner
                                Versus
The Union Of India
                                                     ----Respondent


For Petitioner(s)        :   Mr. Rishabh Sancheti
                             Mr. Pankaj Kumar Bohra
                             Mr. Niraj Kumar Jain

For Respondent(s)        :   Mr. Vipul Singhvi



            HON'BLE MS. JUSTICE NIRMALJIT KAUR

HON'BLE MR. JUSTICE DINESH MEHTA Order 13/08/2018 The request of the petitioner for his cross-examination, during assessment proceedings was rejected by the respondent No.2 - the Commissioner Central Excise, Commissionerate, Udaipur. The petitioner challenged the said order in the appeal before the respondent No.3 - the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. In spite of the pendency of the said appeal, the respondent No.2 has proceeded to issue notice to the petitioner for final adjudication.

In view of the above, this Court deems it proper to issue notice.

Issue notice.

Mr. Vipul Singhvi, learned counsel accepts notice on behalf of the respondent on the asking the Court and prays for time to file reply.

(2 of 2) [CW-11179/2018] Mr. Pankaj Kumar Bohra, is directed to supply a copy of the memo of the writ petition to Mr. Vipul Singhvi.

Learned counsel for the petitioner submits that despite request for early hearing made by the petitioner the Tribunal is not considering the appeal and on the other hand the Assessing Authority is bent upon to pass a final order. He submitted that passing of the final order without grant of opportunity of cross- objection would adversely affect the petitioner's rights.

In the facts of the present case, as noted above we deem it appropriate to dispose of the present writ petition with a direction to the respondent No.3 to decide the appeal of the petitioner within a period of one month from today, which be positively decided during this period.

However, the respondent No.2 shall not proceed with the matter till the appeal against the order dated 08.06.2018 is decided.

(DINESH MEHTA),J (NIRMALJIT KAUR),J Upendra/13 Powered by TCPDF (www.tcpdf.org)

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Rajasthan High Court - Jodhpur