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2016 (6) TMI 345 - GUJARAT HIGH COURTSeeking direction to decide appeal without any further delay - Refund claim - amount appropriated against dues in terms of Detention Notice which are subject matter of appeals before the Commissioner of Customs (Appeals), Kandla and before the CESTAT at Ahmedabad - Held that:- merely because the existing position of law is adverse to the revenue, the matter cannot be kept in abeyance till the outcome of some other decision on a similar question of law. In the present case, the appeal preferred by the petitioner relates to the order-in-original passed by the Assistant Commissioner (Refund) and has no relation to the proceedings which are referred to in the affidavit-in-reply filed by the respondents as a ground for not deciding the present appeal. Under the circumstances, merely because of the pendency of such proceedings, the third respondent is not justified in not deciding the appeal preferred by the petitioner. The third respondent is also not justified in transferring the appeal against the Order-in-Original dated 30.05.2013 to the Call Book, despite the fact that it does not fall under any of the categories enumerated in the above circular, and keeping the matter pending for years together causing immense prejudice to the petitioner. Hence, the third respondent is directed to forthwith decide the Appeal without any further delay and not later than three months from the date of receipt of a copy of this judgment, after affording a reasonable opportunity of hearing to the petitioner. - Decided in favour of petitioner
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