2020 (2) TMI 769

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.... company owned company operating pump. The petitioner during October, 2017 came to know that the bank account dealing with business of petroleum products and the sole bank account of the IBP Auto Services was attached as per Ext.P-2 letter and then he collected Ext.P-1 order as Ext.P-2 was passed since the petitioner has not remitted the tax claimed in Ext.P-1. As the bank account was connected with all business transaction was attached and the appeal filed was not considered and the petitioner filed W.P(C)No.33615/2017 before this Court for lifting the attachment. This Court by Ext.P-4 order directed the petitioner to furnish bank guarantee for the amount covered under Ext.P-1 and on complying the same, it is declared that the petitioner s....

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....on taken on Ext.P-6 stay petition pending before the 1st respondent. 2. It is in the light of these averments and contentions, the petitioner has filed the instant Writ Petition with the following prayers: "i) Issue a writ of mandamus or any other writ, order of direction directing the 4th respondent to keep in abeyance the implementation and operation of Exhibit-P8 recovery notice till Exhibit-P5 and P6 is considered and order is passed by the 1st respondent. ii) Issue an interim order staying the implementation and operation of Exhibit-P8 pending disposal of the Writ Petition. And iii) Issue such other writ, order or directions that may deem fit and proper in the circumstances of the case" 3. Heard Sri. K.....

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....ng Counsel for the Indirect Taxes, Government of India, appearing for official respondents 2 to 4 submits on the basis of instructions that the aforesaid factual submissions made by the petitioner on 23.01.2020 appears to be correct and that the abovesaid Appellate Tribunal has now disposed of Ext.P-5 appeal by remitting the matter to the 2nd respondent-Commissioner of Central Excise (Appeals), Kochi and to set aside Ext.P-4 order and has remanded the matter to the 2nd respondent Commissioner of Central Excise (Appeals), Kochi, for consideration and decision afresh in the matter. Since that is the admitted position on both sides, it is only to be held that it is for the 2nd respondent-Commissioner of Central Excise (Appeals) to deal with th....