2011 (7) TMI 1139

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..... 7629 of 2011 - -<br>Central Excise<br>Akil Kureshi And Sonia Gokani, JJ. For the Petitioner : Devan Parikh For the Respondent : Y. N. Ravani ORDER Akil Kureshi, J. 1. This group of petitions arise in common factual and legal background. They have been heard together and are being disposed of by this common order. 2. Shortly stated facts are that petitioners are importers of zir....

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....d in Special Civil Application No.7624/2011. 4. It is not in dispute that orders passed by the Assistant Commissioner are open to challenge before the Commissioner(Appeals) and thereafter, before CEGAT. The petitioners approached this Court primarily on the ground that order of the Assistant Commissioner acts unjustly, that in past through several litigations in similar cases, it has been estab....

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....ncentrate is now treated to be a manufacturing activity. 6. Since against the impugned order, statutory appeal is available, we are not inclined to entertain these petitions so far as same pertain to their challenge to the impugned order itself. However, looking to the peculiar facts and circumstances of the case, we are of the opinion that till the petitioners prefer such appeals before the Co....

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....om payment of CVD. 7. Taking into consideration totality of facts and circumstances of the case, the respondents are directed to release the containers through which the petitioners have imported such items which are covered in these petitions, upon furnishing bank guarantee of 25% of the duty claimed and furnishing personal bond for rest of the amount. It is clarified that this is on the condi....