TaxTMI 
TaxTMI 
2010 (9) TMI 760
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....s the first order) on an interlocutory application has granted ad interim relief in the manner as follows;- "If any amount has already been recovered on the basis of the order of the Tribunal that shall abide by the result of the application. If any further amount is to be recovered then the revenue shall not take steps for recovery, if the petitioner secures the amount payable to the satisfaction of the Assistant Commissioner, Central Excise." 2. The brief fact of the case is required to be recorded while dealing with the appeal. 3. On 3-2-2010 the Division Bench of this Court had allowed the appeal preferred by the present appellant against the dismissal of the writ petition dated 16-11-2009. By the said order the Appea....
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....t to file an interlocutory application being GA 2651 of 2009 for appropriate interim relief. In the said application appropriate interim protection was asked for and the Learned Trial Judge on 3-5-2010 after having noted the judgment and order of the Appeal Court was pleased to pass interim order in the manner quoted as above. 8. The appellant before us having found aforesaid order not being expressive, made an application for modification of the said order by filing an application being GA 2005 of 2010. On that application the impugned judgment and order has been passed. We noticed that the Learned Trial Judge has given direction for filing affidavit, as it was done in the earlier interlocutory application. 9. Mr. Banerjee,....
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....e earlier interim order passed in the writ petition sufficiently protects the interest of the writ petitioner. The said earlier interim order has not been challenged. 11. Under such circumstances, since the writ petition is pending no interference is called for. 12. We have taken into consideration of the contention of both the learned Counsel. We are unable to accede to the request of Mr. Banerjee to hear out the writ petition itself, since on earlier occasion we have decided that it must be done by the learned Trial Judge more over we cannot hear out the writ petition usurping the jurisdiction of the Learned Trial Judge. While dealing with the appeal against an interim order the writ petition should not be heard on merit. ....
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....ntioned by the learned Trial Judge in the first interim order the petitioner is to secure the amount payable to the satisfaction of the Assistant Commissioner of Central Excise. I think this measure of security is good enough to take care interest of the revenue but what would be the formal method of security is the moot question and it needs clarification and we think that the learned Trial judge ought to have clarified about nature of the security. Having regard to the facts and circumstances of the case where no evasion of duty or non chargeability of duty is involved in this case, the security as provided in the first order would be usual personal bond to be furnished by the appellant, if any fresh recovery is sought to be made. In the ....