TaxTMI 
TaxTMI 
2018 (8) TMI 335
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....er alia a direction from this Tribunal against the Respondent/Revenue for implementation of the said final order to the effect that respondent directed to release the 'bank guarantee' given by the appellant/applicant, at the stay stage. 2. Vide stay Order No. C/139 - 141/2011 dated 21/03/2011, this Tribunal taking notice that the appellant have executed bank guarantee of Rs. 36,82,50, 371, which was alive on the said date, directed the appellant to keep the said bank guarantees alive till disposal of the appeal. 3. Vide its Final Order No. 54239-54241/2017 dated 19.06.2017, this Hon'ble Appellate Tribunal, after noting the arguments of both the sides that the show cause notice is issued by Commissioner of Customs (Preventive) ....
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....counsel further states that the respondents are bound to return the bank guarantee, in order to give effect to the Final Order of this Tribunal in this appeal. 7. The ld. Counsel by way of alternate prayer also submits that the aforementioned final order may be recalled and the appeal fixed for hearing and decision on merits. The learned Counsel relies on the ruling of Hon'ble Delhi High Court in CUSAA 16/2018 alongwith other matters, in Commissioner of Customs Vs. Arif Khichi, wherein by judgement dated 23rd may 2018, under similar facts and circumstances, where the question before the Hon'ble High Court was: - "Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was justified and correct in law in passing an ....
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....of the aforesaid position the question whether or not the officers of the DRI could have issued show cause notice and its effect on the final order is an issue, which has to be examined and considered by the Tribunal. This Tribunal, instead of deciding the said issue on merits, has passed an order setting aside the order-in-original to await the decision of the Supreme Court, in appeal preferred in the case of Mangli Impex Ltd. (supra). In other words, without adjudication and decision on the legal position, the order impugned having quashed and set aside and restored to the Authorities to pass fresh orders-in-original. We do not think the said procedure is correct and proper. Tribunal should decide the issue on merits. Once an order is set....