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TMI Blog2016 (12) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Mr.Rabu Manohar, SSC ORDER Mr.Rabu Manohar, learned Senior Standing Counsel appears for the Revenue. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner seeks to quash the Order-in-Original dated 21.2.2011 as confirmed in Order-in-Appeal dated 22.4.2013 and to direct the respondent to release the bank guarantee given by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification and a demand of duty to the tune of Rs. 9,50,000/- along with applicable interest, was issued. The petitioner s appeal was rejected confirming the Order-in-Original. 5. The petitioner again preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, which was taken on file and when the matter was pending, the petitioner received relevant certificates from the Joi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at appropriate direction can be given. The Tribunal was of the view that at the time of withdrawal, the petitioner did not reserve any liberty to reagitate the matter and therefore, it cannot entertain the application apart from the fact that it has become functus officio. Hence, the petitioner is before this Court challenging the Order-in-Original as well as the Order-in-Appeal. 7. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent has also not rejected the petitioner s claim on merits. But, what has prevented the first respondent is the fact that the Order-in-Original as well as the Order-in-Appeal are in force as on date and the fact that the petitioner had withdrawn the appeal before the Tribunal. In the light of the above, to ensure that the petitioner s case is considered in proper perspective, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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