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2017 DIGILAW 1673 (RAJ)

Union Of India v. Umed Club

2017-07-27

GOPAL KRISHAN VYAS, MANOJ KUMAR GARG

body2017
JUDGMENT ORDER Gopal Krishan Vyas, J. - The instant Central Excise Appeal has been filed by the appellant Revenue against the order dated 24-10-2016 passed by learned CESTAT. 2. The aforesaid order was passed by the learned CESTAT on the basis of following three judgments :- (i) Ranchi Club Ltd. v. CCEST, Ranchi [2012 (26) S.T.R. 401 (Jhar.)] (ii) Sports Club of Gujarat Ltd. v. Union of India [2013 (31) S.T.R. 645 (Guj.)] (iii) Karnavati Club Ltd. v. Union of India [2010 (20) S.T.R. 169 (Guj.)] . 3. Learned counsel for the appellant submits that the order impugned dated 24-10-2016 is not sustainable in the eye of law as the arguments advanced by the learned counsel for the appellant has not been observed by the learned Tribunal. 4. After perusing the order, we are of the opinion that the Tribunal has decided the appeal while following the aforesaid three judgments and there is no whisper in the order impugned dated 24-10-2016 that any argument was raised by the learned counsel appearing on behalf of the Revenue before the Tribunal, therefore, no interference is called for in this appeal. However, the learned counsel for the appellant is seeking liberty to file review petition. 5. In view of above prayer, while dismissing the instant appeal, a liberty is hereby granted to the appellant Revenue to file review, if any ground is in existence against the order dated 24-10-2016. In the event of filing such review petition within four weeks, the matter may be considered for condonation of delay in filing the review petition in accordance with law. 6. With above observation, the instant appeal is hereby dismissed, with liberty as prayed for.