Leave granted.
Respondent appeared in-person. To assist this
Court, we requested Mr. Vijay Hansaria, Senior Advocate
to appear in this case as amicus curiae.
We have heard the learned Additional Solicitor
General and Mr. Vijay Hansaria, learned amicus in this
matter.
In our considered view, the High Court was not
justified in exercising its extraordinary jurisdiction
under Article 226 of the Constitution in the facts and
circumstances of this case. Consequently, the impugned
judgment of the High Court is set aside.
The learned Additional Solicitor General and Mr.
Vijay Hansaria, learned amicus submit that in the facts
and circumstances of this case, the proper course would
be that an opportunity be given to the respondent Sheoji
Prasad Gupta to file an appeal against the order dated
9.5.2008 passed by the Commissioner (Appeals), Customs &
Central Excise, Patna.
Accordingly, we allow the respondent Sheoji Prasad
Gupta to file an appeal before the Customs, Excise &
Service Tax Appellate Tribunal at Kolkata, against the
order dated 9.5.2008 passed by the Commissioner
(Appeals), Customs & Central Excise, Patna, within six
weeks from the date of this order.
If such an appeal is filed by the respondent
within six weeks, the Tribunal is requested to decide the
appeal on its merit. Delay in filing appeal, if any, be
condoned. Considering the facts and circumstances of this
case, the Tribunal shall not insist on pre-deposit for
hearing of the appeal.
Since the matter has been pending for quite some
time, we request the Tribunal at Kolkata to decide the
matter within two months from the date of filing of the
appeal.
The appeal is disposed of with the aforementioned
directions and observation.
We place on record our appreciation for the able
assistance rendered by Mr. Vijay Hansaria, learned
senior counsel appearing as an amicus curiae in this
case at our request.