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2015 (10) TMI 708

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..... for the Petitioner. Shri P. Dutta, Advocate, for the Respondent. ORDER On 10-12-2014 we had passed the following order : "Issue notice, returnable for 21st January, 2015. As Mr. S. Acharjee, learned Standing Counsel for the Excise Department waives service of notice on behalf of respondent, no formal notice need be issued. Basically three issues arise in this petition. According to the p .....

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..... at the petitioner was not entitled to exemption, but now according to the Revenue, the petitioner is entitled to 100% exemption and therefore, covered by the proviso to notification of 17-10-2002. Lastly, it is submitted by Dr. Saraf, learned Senior Counsel that in an identical situation, the same two members of the CESTAT have granted stay order without any conditional deposit on 26-7-2003 in A .....

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..... " 2. We may point out that the Court is aware that in this reference the Court is dealing with matter in which the challenge is to the interim order passed by the CESTAT and therefore, we are not going into the merits of the case. However, in the order quoted hereinabove we had raised three issues and we had expected that the Revenue in its reply will deal with the three issues which were ra .....

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