2018 (10) TMI 1378

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.... the impugned orders dated 23.01.2017 and 09.05.2017 passed by Customs Excise & Service Tax Appellate Tribunal, Ahmedabad in Stay Application No.10373/2016 and Appeal NO.C10898 of 2016 respectively (Annexure "A" and "B") as being unjust, unreasonable, arbitrary,in gross violation of principles of natural justice as also contrary to the legal proposition and violative of Art. 14 and 19 of the Constitution of India; [B] YOUR LORDSHIPS be pleased to stay the implementation and operation of the impugned orders dtd. 23.01.2017 and 09.05.2017 passed by Customs Excise & Service Tax Appellate Tribunal, Ahmedabad in Stay Application No.10373/2016 and Appeal NO.C10898 of 2016 respectively (Annexure "A" and "B"), pending the admission, hearin....

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....ex Court in the interest of justice and equity. IN ALTERNATE YOUR LORDSHIPS be pleased to direct the Customs Excise & Service Tax Appellate Tribunal, Ahmedabad, to dispose of the Appeals being Appeal No.C10898 of 2016 filed by the petitioner in line with the directions issued by the CESTATAhmedabad vide order dtd.19.5.2017 in various appeals in the interest of justice and equity." 2 A Division Bench of this Court [Coram : Hon'ble Mr. Justice Akil Kureshi & Hon'ble Mr. Justice B.N.Karia] vide order dated 23.03.2018 passed in Tax Appeal No.781 of 2017 and allied matters, disposed of the appeals. Order dated 23.03.2018 reads as under: "1. Learned counsel for the appellant submitted that the appellant compa....

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....orce the demands during the intervening period i.e. after the present order is passed and till the final verdict of Hon'ble Supreme Court delivered. Similarly, the appellants also cannot have the right to claim refund during the same period, if any, accrues to them. Therefore, in the interest of justice, we are of the view that the status quo should be maintained i.e. no recovery nor any refund of the amounts involved in these appeals would be processed during this period. Further, we do not see substance in the apprehension of the learned Advocates for the respective Appellants, that with the judgment on the issue of classification by the Supreme Court, all other ancillary issues would remain undecided by this Tribunal. Needless to men....