2010 (1) TMI 1203 - HC - Central Excise

Summary

Issues involved:
The judgment involves the quashing of a refund order-cum-demand notice and the challenge of four orders passed by the Customs Excise and Service Tax Tribunal.

Quashing of refund order-cum-demand notice:
The petitioner filed W.P.No.1443/2002 to quash the refund order-cum-demand notice dated 6th March, 2002 passed by the Deputy Commissioner of Customs, Airport. The Revenue, on the other hand, filed W.P.No. 1802/2002 to challenge four orders passed by the Customs Excise and Service Tax Tribunal, Mumbai Bench. The High Court, after considering the complex issues involved and the consensus between the parties, set aside the order of CESTAT and the refund order-cum-demand notice. The CESTAT was directed to denovo hear and adjudicate upon the issues arising from the orders within four months. The amount deposited in the Court was ordered to remain subject to the final outcome of the proceedings. Both writ petitions were disposed of with no order as to costs.

Challenging orders of CESTAT:
The Revenue challenged four orders passed by the Customs Excise and Service Tax Tribunal, Mumbai Bench. The High Court set aside the order of CESTAT and directed it to denovo hear and adjudicate upon the issues arising from the orders within four months. All rival contentions were kept open, and the amount deposited in the Court was ordered to remain subject to the final outcome of the proceedings. Both writ petitions were disposed of with no order as to costs.