India & Ors. Vs. Sheoji Prasad Gupta  INSC 1499 (27 August 2009)
SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO. 1682
OF 2009 [Arising out of SLP(Crl.) No. 9481/2008] UNION OF INDIA AND ORS. ... APPELLANT(S)
O R D E R
appeared in-person. To assist this Court, we requested Mr. Vijay Hansaria,
Senior Advocate to appear in this case as amicus curiae.
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.
2 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.
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.
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.
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 3 appeal.
appeal is disposed of with the aforementioned directions and observation.
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
.....................J (DALVEER BHANDARI)
.....................J (Dr. MUKUNDAKAM SHARMA)
AUGUST 27, 2009.