TMI Blog2020 (2) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... sides should ensure that the bank guarantee in question shall be kept alive and shall be renewed from time to time, until the disposal of the matter by the 2nd respondent-Commissioner of Central Excise (Appeals) in the matter that is now remitted to that authority by the Appellate Tribunal - Petition disposed off. - WP(C).No.43 OF 2020(E) - - - Dated:- 4-2-2020 - ALEXANDER THOMAS, J. PETITIONER: BY ADVS. SRI. K.M. JAMALUDHEEN SMT.LATHA PRABHAKARAN RESPONDENTS: SRI. SANTHEEP ANKARATH, SC FOR R5, SRI. M. GOPIKRISHNAN NAMBIAR, SC FOR R6 JUDGMENT The case set up in this Writ Petition (Civil) are as follows: The petitioner is the Contractor under the 6th respondent for operating the petrol bunk at Perambra na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that the matter is listed for hearing and hence requested to keep in abeyance from the recovery proceedings for a reasonable period. Ext.P-10 letter is also issued to the 5th respondent bank informing about the same and requested for a reasonable time. It is submitted that only if the petitioner produces the order from this Court, the 4th respondent will keep in abeyance of the recovery notice till the decision taken in Ext.P-6 stay petition. If the bank guarantee is released before the final disposal of the appeal, the petitioner will be put to irreparable trouble, loss and hardships. Now the 4th respondent is taking hasty steps to release the bank guarantee executed by the petitioner. The appeal and stay petition are posted to 08.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal, Bangalore on 08.01.2020 and thereby the said Tribunal has now set aside the impugned Ext.P-4 order and the matter has now been remanded to the 2nd respondent-Commissioner of Central Excise (Appeals), Kochi for consideration and decision afresh. Further, the learned counsel for the petitioner had then submitted that a short time may be granted to ascertain the full facts and details in this regard and to produce a copy of the order/judgment of the Appellate Tribunal. At that point of time, Sri.Sreelal N.Warrier, learned learned Standing Counsel for the Indirect Taxes, Government of India, appearing for official respondents 2 to 4 had also sought time to secure instructions and to ascertain the factual details in this regard. To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question shall be kept alive and shall be renewed from time to time, until the disposal of the matter by the 2nd respondent-Commissioner of Central Excise (Appeals) in the matter that is now remitted to that authority by the Appellate Tribunal. In other words, the official respondents 2 to 4 shall not encash or appropriate the abovesaid bank guarantee, which is furnished by the petitioner. It is now pointed out that based on the intervention made by the 4th respondent, the 5th respondent Punjab National Bank has issued the demand draft covered by the earlier bank guarantee furnished by the petitioner to the 4th respondent. If that be so, the 4th respondent and the 5th respondent or any other official respondents concerned should ensure t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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