9911796707
TMI Blog2018 (10) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... .2017 passed by Customs Excise & Service Tax Appellate Tribunal, Ahmedabad in Stay Application No.10373/2016 and Appeal NO.C10898 of 2016 respectively (Annexure "A" and "B") as being unjust, unreasonable, arbitrary,in gross violation of principles of natural justice as also contrary to the legal proposition and violative of Art. 14 and 19 of the Constitution of India; [B] YOUR LORDSHIPS be pleased to stay the implementation and operation of the impugned orders dtd. 23.01.2017 and 09.05.2017 passed by Customs Excise & Service Tax Appellate Tribunal, Ahmedabad in Stay Application No.10373/2016 and Appeal NO.C10898 of 2016 respectively (Annexure "A" and "B"), pending the admission, hearing and final disposal of this petition; [C] YOUR LO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HIPS be pleased to direct the Customs Excise & Service Tax Appellate Tribunal, Ahmedabad, to dispose of the Appeals being Appeal No.C10898 of 2016 filed by the petitioner in line with the directions issued by the CESTATAhmedabad vide order dtd.19.5.2017 in various appeals in the interest of justice and equity." 2 A Division Bench of this Court [Coram : Hon'ble Mr. Justice Akil Kureshi & Hon'ble Mr. Justice B.N.Karia] vide order dated 23.03.2018 passed in Tax Appeal No.781 of 2017 and allied matters, disposed of the appeals. Order dated 23.03.2018 reads as under: "1. Learned counsel for the appellant submitted that the appellant companies of Tax Appeals No.782 and 783 of 2017 have gone in liquidation. He is allowed to amend the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ict of Hon'ble Supreme Court delivered. Similarly, the appellants also cannot have the right to claim refund during the same period, if any, accrues to them. Therefore, in the interest of justice, we are of the view that the status quo should be maintained i.e. no recovery nor any refund of the amounts involved in these appeals would be processed during this period. Further, we do not see substance in the apprehension of the learned Advocates for the respective Appellants, that with the judgment on the issue of classification by the Supreme Court, all other ancillary issues would remain undecided by this Tribunal. Needless to mention that even though the major issue involved is classification of steam coal and bituminous coal, if any an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also be governed by the formula provided by the Tribunal in the above noted para 7 of the order and upon judgment of the Apex Court is available, the petitioner would be at liberty to request for revival of their appeals before the Tribunal. It goes without saying that such appeals would stand revived from the stage of meeting with the requirement of predeposit, etc. and such question will be considered afresh based on final outcome of the judgment of the Apex Court. 4 In view of the above, the impugned orders passed by the Tribunal dismissing the appeals of the petitioner on the question of predeposit would not survive. 4.1 Though opposed by learned Standing Counsel appearing for the respondents, we make it clear that respondents are he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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