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TMI Blog2018 (10) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the appeals of the petitioner on the question of predeposit would not survive - decided in favor of petitioner. - R/SPECIAL CIVIL APPLICATION NO. 15693 of 2017 - - - Dated:- 16-10-2018 - MR ANANT S. DAVE AND MR BIREN VAISHNAV, JJ. For The Petitioner : MR ASIT B JOSHI (2567) AND MR DHAVAL SHAH (2354) For The Respondent : MR ANKIT SHAH (6371) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE ANANT S. DAVE) 1 The petitioner has filed this petition under Articles 226 227 of the Constitution of India, with the following main prayers: [ A] YOUR LORDSHIPS be pleased to issue writ of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned orders dated 23.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equity. [ D] YOUR LORDSHIPS be pleased to direct the Customs Excise Service Tax Appellate Tribunal, Ahmedabad to entertain and decide the Appeal No.C10898 of 2016 on its own merits, in accordance with law and pass a reasoned order after affording reasonable opportunity of hearing to the Petitioner within such stipulated time as may be deem fit by this Hon'ble Court in the interest of justice and equity. [ DD] YOUR LORDSHIP be pleased to grant liberty to the petitioner to approach the Customs Excise Service Tax Appellate Tribunal, Ahmedabad, challenging the order dtd.30.4.2015 passed by respondent no.2 after the final adjudication of the issue on merits by the Hon'ble Apex Court in the interest of justice and equit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sees from claiming refund. Liberty was granted to approach the Tribunal once the Supreme Court judgment is available. We may reproduce the relevant portion of the Tribunal's order dated 20.09.2017 in group of appeals. 7. At this stage, it is worth mentioning that approximately 350 appeals on the said issue filed before different benches and large number of the same are before this bench. Since the final disposal of the appeals rests on the judgment of the Hon'ble Apex Court on the classification issue of Steam Coal and Bituminous Coal, therefore, we are not in agreement with the argument of the learned Special Counsel for the Revenue that the Revenue would be free to enforce the demands during the intervening period i.e. af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Such appeals would stand revived from the stage of meeting with the predeposit requirement. Such question will be considered afresh depending on the outcome of the proceedings before the Supreme Court. 4. The impugned orders passed by the Tribunal dismissing the appeals of the present appellants on the question of predeposit would not survive. All appeals disposed of accordingly. 3 That the above order passed by the Division Bench relied on relevant portion of the Tribunal's order dated 28.09.2017 in group of appeals, approximately 350 in number, on the very issue. The Tribunal was conscious that final disposal of all the appeals rest on the judgment of the Hon'ble Apex Court on the classification issue of Steam Coal& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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