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Issues: Whether the respondents were entitled to consequential relief flowing from the appellate order that had not been stayed, and whether the Revenue's appeal should be taken up on an out-of-turn basis.
Analysis: The order allowing the respondents' appeal with consequential relief remained operative as no stay had been granted. The Revenue was also disputing the character of the disputed goods, and this was treated as a sufficient basis to advance the hearing of the appeal.
Outcome: The request for implementation of consequential relief was accepted, and the appeal was fixed for out-of-turn hearing.