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A100 EXCISE LAW TIMES [ Vol. 372

Special Civil Application No. 10274 of 2018 as reported in 2019 (369) E.L.T. 361
(Guj.) (Vijay Singh Gohil v. Union of India). While dismissing the petition, the Su-
preme Court passed the following order :
“Delay condoned.
Heard Counsel for the parties.
In the peculiar facts of the present case, we decline to interfere in this
special leave petition. The special leave petition is dismissed keeping the
question of law raised in this petition open.
We clarify, as requested by the petitioners, that the order passed by
the High Court would operate only in respect of the respondent herein (Vi-
jay Singh Gohil who was writ petitioner before the High Court) and not any
other person(s)/individual(s).”
The Gujarat High Court in its impugned order had held that it was un-
just for the petitioner to undergo the rigmarole of paying pre-deposit because in
an identical appeal, the CESTAT had remanded the proceedings to the adjudicat-
ing authority keeping all issues open. We see no reason why a similar order be
not made directly by us instead of restoring appeal and direct CESTAT to re-
mand the matter. Accordingly, Tribunal order of appeal dismissal for failing to
make pre-deposit was set aside and matter remanded to adjudicating authority.
REPRESENTED BY : Mr. K.M. Natraj, ASG, Mr. K. Radhakrishnan, Sr. Ad-
vocate, Mr. B. Krishna Prasad, AOR, Ms. Nisha
Bagchi, Ms. Neela Gokhale, Mr. Alam Pardi and Ms.
Shradha Agarwal, Advocates for petitioner.
Mr. Chirag M. Shroff, AOR, Mr. Harshit Dave,
Ms. Mahima C. Shroff, Ms. Yashika Verma and
Ms. Riya Thomas, Advocates for Respondent.

Rectification of Mistake — Consent given by Departmental
Representative against record for remanding matter
for decision in view of Delhi High Court decision in
Mangali Impex Ltd. case, whether can be a ground for
recall of such order?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Ajay Rastogi on 22-4-2019 issued notice in
the Petition for Special Leave to Appeal No. 9584 of 2019 filed by Shree Krishna
Paper Mills and Industries Ltd. against the Judgment and Order dated 12-3-2019
of Rajasthan High Court in D.B. Civil Writ Petition No. 5126 of 2019 as reported
in 2019 (367) E.L.T. 564 (Raj.) (Shree Krishna Paper Mills and Industries Ltd. v.
Commissioner). While issuing notice, the Supreme Court passed the following
order :
“It is pointed out that the relied upon judgment in the case of ‘Union of
India & Ors. v. Mangli Impex Limited’ is pending consideration before this
Court being Special Leave Petition (C) No. 20453 of 2016.
Issue notice both on the special leave petition as also on the prayer for
interim relief, returnable on 10th May, 2019.
Dasti, in addition, is permitted.”

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