TMI Blog2018 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2010 (4) TMI 1049 - SUPREME COURT], where it was held that refund granted subject to the condition that assessee will have to file an undertaking in this Court, within four weeks from today. Held that:- The impugned order has restored the issue to the Commissioner (Appeals) to decide the matter, after the Supreme Court takes a decision on an appeal field by the Revenue from the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties, this Appeal is being disposed of finally, at the stage of admission. 2. This Appeal under Section 130 of the Customs Act, 1962 (the Act) takes exception to the order dated 21st September, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 3. Revenue has urged the following question of law for our consideration. Whether the Tribunal is ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 9th May, 2006 passed by the Tribunal and restoring the appeal of the Respondent to the Tribunal for denovo consideration, in accordance with law. The order also left all contention of both the parties, open. 5. Consequent to the order dated 2nd February, 2012, the Tribunal has passed the impugned order dated 21st September, 2017. The impugned order is without dealing with conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is contrary to the direction of this Court contained in its order dated 2nd February, 2012 in Commissioner of Customs (Import) v/s. M/s. Dodsal Pvt. Ltd., (Customs Appeal No.34 of 2007). 7. In the above view, the order dated 21st September, 2017 is set aside. Appeal is restored to the Tribunal for fresh disposal, in accordance with law. 8. All contentions left open. 9. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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