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Judgment
Heard rival parties. Perused petition and impugned orders.
This petition is directed against the order [Order No. 77/2005-WZB-C1/CSTB] dated 27th January, 2005 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zone, Bench at Mumbai whereby and whereunder the order passed by the 1st appellate authority refusing to condone delay in appeal preferred against the order-in-original dated 26th September, 2003 was confirmed.
The appeal preferred against that order-in-original could not be decided on merits for want of condonation of delay.
The learned Counsel appearing for the petitioners submits that two contradictory orders of the Tribunal running counter to each other are holding the field in the case of petitioner itself [ 2003 (111) ECR 694 ], the one impugned in the petition and another dated 22nd September, 2003 produced at Exh.A.
Having heard rival parties, the consensus between them is that two contradictory orders in respect of the same petitioner cannot be allowed to hold the field. Thus looking to the consensus between them the impugned orders are set aside and the matter is remanded back to the authority-in-original for consideration afresh keeping all rival contentions open and making it clear that the deposit already made by the petitioner would continue to remain with revenue till final adjudication of the dispute in question.
In the result, Rule is made absolute. No order as to costs.