9911796707
TMI Blog2009 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Petitioner. Shri R.M. Chhaya, for the Respondent. [Judgment per : D.A. Mehta, J. (Oral)]. - This petition is taken up for final hearing and disposal today Rule. Learned counsel for the respondents is directed to waive service. 2. This petition has been preferred with the following prayers:- "(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, direction or order, directing the second respondent herein to return to the petitioners Bank Guarantee No. 106/06; dated 3-8-2006 and to pay interest at the rate of 12% p.a. for the amount of bank guarantee for the period from 9-6-2008 till the date when the bank guarantee is actually returned to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Revenue were allowed by the Apex Court [2007 (210) E.L.T. 321 (S.C.)] and the matters were remanded to the Appellate Tribunal for de novo adjudication. On 31-3-2008 Appellate Tribunal once again allowed the appeals after de novo adjudication and set aside the confiscation and the penalties levied [2008 (226) E.L.T. 641 (Tri.-Ahmd.)]. 5. On 9-6-2008 petitioners moved the Commissioner seeking return of the Bank Guarantee papers. This request was followed by communications dated 10-7-2008, 14-11-2008 and 15-12-2008. The Commissioner did not respond to the said communications and hence the present petition. 6. To complete the narration of the events, it is required to be noted that on 15-9-2008 Special Leave Petitions filed by Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h an interim order made by the Apex Court in the first round of proceedings has expired and has not been re-validated. Therefore, in so far as Revenue is concerned, in effect, the papers of such Bank Guarantee are not having any value and in the circumstances Revenue is directed to part with the papers of expired Bank Guarantee and hand them over to the petitioners within a period of ten days from today, namely; on/or before 23-3-2009. 10. In so far as the request for calling upon the petitioners to tender an undertaking, suffice it to state that, a request of this nature would have nexus with the proceedings of pending tax appeals and would have no relevance in so far as present petition is concerned, both the sets of proceedings being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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