LONZA INDIA PRIVATE LIMITED vs UNION OF INDIA THR THE SECRETARY, MINISTRY OF FINANCE, DEPT. OF REVENUE AND ORS

7-9-WP-6200-6225-2024.DOCX PALLAVI MAHENDRA Pallavi WARGAONKAR 1. Heard learned counsel for the parties. The learned counsel for the parties agree that a common order can dispose of both these Petitions since material facts are substantially similar. 2. Accordingly, we issue Rule in both these Petitions. The rule is made returnable immediately at the request and 7-9-WP-6200-6225-2024.DOCX with the consent of the learned counsel for the parties. 3. In both these Petitions, the Petitioners challenge the orders made by the Commissioner (Appeals) dated 22 September 2022, dismissing the Petitioners’ Appeals on the ground of not filing the certified copy of the impugned order along with the memo of Appeal. 4. We have heard the learned counsel for the parties and we have also noted the statement made by the learned counsel for the Petitioners based on instructions that the Petitioners are willing to pay an amount of Rs.50,000/- in each of the Petitions to the Government King Edward Memorial Hospital (KEM Hospital), Mumbai within four weeks from the date of uploading of the order. 5. The record in this case shows that Appeals were preferred after downloading copies of the orders impugned i