JUDGMENT :

Ujjal Bhuyan, J.

Heard Mr. Prasad Paranjape, learned counsel for the petitioner and Mr. Swapnil Bangur, learned counsel for the respondents.

2. This case was heard on 24.02.2021 where after the case was reserved for pronouncement of judgment on 15.03.2021. But as this Bench was not available from 15.03.2021, the case was listed on 12.03.2021 under the caption ‘for direction’. Since the matter was heard, the same was reserved for delivery of order on 12.03.2021.

3. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 28.08.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT) rejecting the Miscellaneous Application filed by the petitioner. Be it stated that in the appeal filed by the petitioner before CESTAT being appeal No.E/85319/2018, CESTAT vide order dated 27.09.2018 had held that petitioner had made mis-statement and thus practised fraud; therefore the appeal filed by the petitioner was dismissed. It was for recalling of finding of mis-statement or of fraud by CESTAT in the order dated 27.09.2018 that miscellaneous application was so filed by the petitioner whi