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TMI Blog2017 (2) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the post of Joint Secretary (Revisional Authority) who would be senior in rank to the Commissioner (Appeals) - petition disposed off. - Special Civil Application No. 16768 of 2016 with S.C.A. No. 16769 of 2016 - - - Dated:- 4-10-2016 - S.R. Brahmbhatt and A.Y. Kogje, JJ. Shri Hardik P Modh, Advocate, for the Petitioner. Shri Devang Vyas, ASG, for the Respondent. ORDER [Order per : A.Y. Kogje J. (Oral)]. - These petitions arise from the same factual background. Hence, with consent of the parties, are taken up for hearing together. The facts from SCA No. 16768 of 2016 are taken. 2. This petition under Article 226 of the Constitution of India is filed praying inter alia for quashing and setting aside of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2012 be not recovered. The demand notice was confirmed by the Order-in-Original dated 30-8-2013 wherein the demand to the extent of rebate granted within the period from 17-5-2002 to 16-5-2013 was granted, but for the period beyond the period of limitation, rebate was granted and demand was dropped. 3.3 An appeal came to be filed along with stay application challenging the order dated 30-8-2013. However, the said appeal also came to be rejected by Order-in-Appeal dated 28-1-2014. 3.4 It is this Order-in-Appeal dated 28-1-2014 which came to be challenged by the petitioner by preferring revision application under Section 35EE of the Central Excise Act along with stay application before the Joint Secretary of the Government of India, i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revisional Authority, i.e. Respondent No. 2 to conclude and decide the revision application filed by the petitioners on 19-2-2014 against the Order-in-Appeal dated 28-1-2014 by the Additional Commissioner (Appeals). The Revisional Authority shall adjudicate and render its decision on the revision within a period of 3 months from the date of receipt of the order of this Court. Considering the direction, it would be in fitness of things to direct that the Respondent Nos. 3 and 4 would not proceed further with the impugned show cause notice pending the final decision in the revision application. Learned Advocate for the petitioner hereby undertakes that the petitioner shall cooperate in the hearing by Respondent No. 2 of the revision appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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