2016 (2) TMI 23

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....: MR YN RAVANI, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Case of the petitioners is that the Commissioner (Appeals)-respondent No.2 is not deciding the appeals of the petitioners only on the ground that the Department's appeal against the judgment of the Tribunal is pending before the High Court. Though no written instructions are issued by the Commissioner, it ap....

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....udicating authority, upon which the petitioners have filed several appeals before the Commissioner. These appeals are kept by the Commissioner in 'Call Book' on the ground noted above. 4. In our opinion, when the High Court has refused to grant stay against the judgment of the Tribunal, the Commissioner cannot indirectly ensure such stay by refusing to process and decide the appeals of th....

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....d Counsel Shri Ravani for the Revenue however submitted that the Commissioner has presently kept the appeal in call book as per the circular. In other words, has kept the hearing of the appeal in abeyance sine die. This is presumably because the Department's appeal against the judgment of the Tribunal, which is in favour of the petitioner, is pending before the High Court. However, we notice t....