Tribunal grants appellant's request for final hearing, bank guarantee return post-appeal.

The Tribunal recalled the final order and fixed the appeal for a final hearing, allowing the appellant's request for a decision on merits. The appellant's plea for the return of the bank guarantee post-appeal disposal was granted, despite opposition from the Revenue citing the need to maintain the status quo. The Tribunal considered legal precedents and a similar case, ultimately deciding in favor of the appellant and criticizing the Revenue's stance.

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Issues:
1. Implementation of final order for release of bank guarantee.
2. Jurisdiction of DRI to issue show cause notice.
3. Return of bank guarantee post disposal of appeal.
4. Recall of final order and decision on merits.

Analysis:
1. The appellant filed a misc. application seeking direction for the release of a bank guarantee given at the stay stage. The Tribunal had directed to keep the bank guarantee alive till appeal disposal (Para 2).
2. The Tribunal remanded the matter for fresh decision considering conflicting judgments on DRI's jurisdiction to issue show cause notice. The appellant argued for return of bank guarantee citing legal precedents (Para 3-5).
3. The appellant claimed entitlement to return the bank guarantee post-appeal disposal, facing hardship in maintaining it. They sought relief based on legal rulings favoring them (Para 6).
4. The appellant also requested recall of the final order for a decision on merits, citing a similar case and legal judgments supporting their stance (Para 7, 12).
5. The Revenue opposed the return of the bank guarantee, citing the Tribunal's direction to maintain status quo. They argued against considering the appellant's plea at that stage (Para 13).
6. The Tribunal, considering a similar case and criticism from the High Court, recalled the final order and fixed the appeal for a final hearing (Para 14-16).

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