TMI Blog2018 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority - the matter needs to be remanded to the Adjudicating Authority to decide the issue on the basis of the outcome of the pending SLP before Hon’ble Supreme Court - appeal allowed by of remand. - C/11651,11652,11653/2017 - A/13819-13821/2017 - Dated:- 15-12-2017 - Dr D.M. Misra, Member (Judicial) For Appellant(s): Shri Rajesh Rawal, Advocate For Respondent(s): Ms Nitina Nago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees have been executed in the year 2001/2002. The said Bank Guarantees were encashed by the department after dismissal of their Appeal/petition by the Hon ble Gujarat High Court in the year 2012,. without awaiting the out come of the SLP filed by the Appellant before the Hon ble Supreme Court. The Ld. Advocate has further submitted that the Hon ble Supreme Court by its order dt. 05.5.2015 allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16(336) ELT. 422 (Guj) with the liberty to file fresh documents in support of their claim of unjust enrichment. Against the order of Hon ble Gujarat High Court dtd 28.4.2016, the appellant preferred SLP before the Hon ble Supreme Court, which according to the Ld. Advocate is admitted and on the Board of the Supreme Court for final hearing. In the meantime, they have also filed appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment dt 28.4.2016 of the Hon ble Gujarat High Court, they are at liberty to file further documents to establish the fact that the burden of duty has not been passed on to the customers. It is his prayer that the matter may by remanded to the Adjudicating Authority to decide the issue on the basis of the outcome of the pending SLP before the Hon'ble Supreme Court. 4. Ld. AR for the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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