- (1.) HEARD learned counsel for the parties.
(2.) FOR the reasons mentioned in the application, delay of 348 days in filing the review petition is condoned. Application under Section 5 of the Limitation Act stands allowed. At the request of the parties, arguments were heard and the review petition is being disposed off finally. Petitioner has preferred this review petition to review the order dated 05.12.2008 passed by this Court in D.B. Civil Writ Petition No.13626/2008. It is contended on behalf of petitioner that demand notice issued by the respondents was challenged by way of an appeal before the Commissioner(Appeals-I), Customs & Central Excise Jaipur, N.C.R. Building, Jaipur, wherein the Appellate Authority directed the appellant to deposit Rs.36,125/- as pre-deposit amount. The said order was challenged by the appellant before Customs, Excise And Service Tax Appellate Tribunal, New Delhi. The Tribunal directed the appellant to deposit entire amount, but the same was not deposited and an application was moved for modification of stay order. The application for modification of stay order was dismissed by the Appellate Tribunal vide order dated 01.02.2008 and consequently, the appeal was also dismissed. Thereafter, appellant preferred a writ petition before this Court, which was dismissed vide order dated 05.12.2008, impugned in this review petition. Being aggrieved with the order of this Court, petitioner filed Special Leave Petition before the Hon'ble Apex Court by way of Special Leave to Appeal(Civil) No(s). 18717/2009, which was disposed off vide order dated 17.08.2009. The order of Hon'ble Apex Court is reproduced as under:- Learned counsel for the petitioner states that after passing of the impugned order the petitioner-assessee has pre-deposited the requisite amount. Accordingly, petitioner seeks restoration of his appeal before the CEGAT. We direct the petitioner to move the High Court by way of Review. The Special Leave Petition is accordingly disposed of. From the above order, it is clear that petitioner was directed to move this Court by way of review petition considering the submission of learned counsel for petitioner that petitioner has already pre-deposited the requisite amount. Petitioner has also mentioned this fact in para 3 of the review petition that he has already deposited the entire amount. In these circumstances, we find this case to be fit one to review our order dated 05.12.2008. Consequently, the review petition is allowed. Impugned order dated 05.12.2008 passed by this Court in D.B. Civil Writ Petition No.13626/2008 is recalled.
(3.) IT will be open for the petitioner to move necessary application for restoration of the appeal before the Appellate Tribunal, as per order of the Hon'ble Apex Court.;