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IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION

CRIMINAL APPEAL NO. 1682    OF 2009 [Arising out of SLP(Crl.) No. 9481/2008]

  UNION OF INDIA AND ORS. ... APPELLANT(S)

:VERSUS:

  SHEOJI PRASAD GUPTA ... RESPONDENT(S)

O R D E R Leave granted. Respondent  appeared  in-person.  To  assist  this  

Court, we requested Mr. Vijay Hansaria, Senior Advocate  to appear in this case as amicus curiae.

We  have  heard  the  learned  Additional  Solicitor  General and Mr. Vijay Hansaria, learned amicus in this  matter.  

In our considered view, the High Court was not  justified in  exercising its  extraordinary jurisdiction  under Article 226 of the Constitution in the facts and  circumstances of this case.  Consequently, the impugned  judgment of the High Court is set aside.

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The learned Additional Solicitor General and Mr.  Vijay Hansaria, learned amicus submit that in the facts  and circumstances of this case, the proper course would  be that an opportunity be given to the respondent Sheoji  Prasad Gupta to file an appeal against the order dated  9.5.2008 passed by the Commissioner (Appeals), Customs &  Central Excise, Patna.   

Accordingly, we allow the respondent Sheoji Prasad  Gupta to file an appeal before the Customs, Excise &  Service Tax Appellate Tribunal at Kolkata, against the  order  dated  9.5.2008  passed  by  the  Commissioner  (Appeals), Customs & Central Excise, Patna, within six  weeks from the date of this order.  

If  such  an  appeal  is  filed  by  the  respondent  within six weeks, the Tribunal is requested to decide the  appeal on its merit. Delay in filing appeal, if any, be  condoned. Considering the facts and circumstances of this  case, the Tribunal shall not insist on pre-deposit for  hearing of the appeal.  

Since the matter has been pending for quite some  time, we request the Tribunal at Kolkata to decide the  matter within two months from the date of filing of the

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appeal.  The appeal is disposed of with the aforementioned  

directions and observation.  

We place on record our appreciation for the able  assistance  rendered  by  Mr.  Vijay  Hansaria,  learned  senior counsel appearing as an amicus curiae in this  case at our request.  

.....................J (DALVEER BHANDARI)

.....................J   (Dr. MUKUNDAKAM SHARMA)    NEW DELHI, AUGUST 27, 2009.