2004 (4) TMI 95

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e for the respondents. 2.What is challenged in this petition under Article 226 of the Constitution is the order dated 28-11-2003 (Annexure "B") passed by the Customs, Excise Service Tax Appellate Tribunal, Mumbai in Stay Application Nos. 1066 to 1068 of 2003 in Appeal Nos. 1665 to 1667 of 2003 requiring the petitioners to make a pre-deposit of Rs. 2.5 lakhs for hearing of the appeals. 3.The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. 6370 of 1999 and connected matter and the decision dated 27-8-2002 in SCA No. 6657 of 2002 at Annexure "D" Colly. 5.On the other hand, Ms. Dharmishta Raval, learned senior standing Counsel for the respondents has submitted that though the petitioners may be entitled to get protection under Section 22(1) of the SICA in respect of the past dues, the petitioners are not entitled to any such pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder pertains to the demand for the period prior to the date of registration of the reference. 8.Hence, following the principle laid down in the aforesaid decision, we allow the petition by quashing the impugned order dated 28-11-2003 (Annexure "B") passed by the Customs, Excise Service Tax Appellate Tribunal, Mumbai in Stay Application Nos. 1066 to 1068 of 2003 and direct the Tribunal to hear .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X