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2012 Supreme(Mad) 1404

ELIPE DHARMA RAO, M.VENUGOPAL
Commissioner of Customs – Appellant
Versus
C. P. Aqua Culture (India) Pvt. Ltd. – Respondent


Advocates appeared:
For the Appellant:Xavier Felix, Advocate.
For the Respondents:R1 T. Ramesh, R2 - K. Mohana Murali, Advocates.

Judgment :-

1. Aggrieved by the order dated 22.11.2010 passed by the learned single Judge in W.P. No. 26466 of 2009 wherein and by which the Writ Petition filed by the first respondent seeking for a direction to the Customs, Excise and Service Tax Appellate Tribunal to pass detailed order in line with the pronouncement made in the open Court and gist of the decision recorded and signed on 04.6.2009 in Appeal No. C/07/2009, was allowed, the Department has come up with the present appeal.

2. From the materials, it is seen that the appeal filed by the first respondent, a private company, in Appeal No. C7/2009 before the second respondent Customs, Excise and Service Tax Appellate Tribunal [for short, 'Appellate Tribunal'] as against the order of the Commissioner of Customs, Chennai dated 10.11.2008, was posted for hearing before the Appellate Tribunal on 04.6.2009 and after hearing the detailed arguments from both sides, the Appellate Tribunal pronounced the order in the open Court allowing the appeal and the gist of the said pronouncement was recorded and signed by the Members on 04.6.2009 but the matter was entrusted to the Member (Technical) for drafting a detailed order giving the




























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