2016 (7) TMI 421

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.... Bank guarantee and it was also observed that the appeal may be filed against the Order- in-Original No.554/2013 dated 20th May, 2013. We have heard Ms. Manjula K.S., learned Counsel appearing for the appellants and Mr. G.Shivadass, learned Counsel appearing for the respondent. 3. When we have taken up the matter for final hearing, it has been brought to our notice by the learned Counsel appearing for both the sides that i n view of the interim order passed by this Court, the direction issued in paragraph 3 for return of the amounts by furnishing Bank guarantee has not been implemented and further the appeal was preferred by the respondent against the order dated 21st May, 2013, and the matter went up to the Tribunal and as per the or....

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....be unacceptable to their respective clients. But it was also submitted that the rights and contentions of both the sides before the Appellate Authority may be kept open. 5. Considering the facts and circumstances that the demand is set aside in the proceedings before the Appellate Authority earlier and also by the Tribunal and the matter is remanded to the Original Authority and the matter is at large pending before the Original Authority, we find that the interim order passed by this Court in the present appeal can be continued so far as it relates to refund of the amount as furnishing of the Bank guarantee. If the demand (amount) is confirmed, show cause notice is withdrawn, the parties may have right to prefer appeal before the App....