2004 (4) TMI 95

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...., learned senior standing Counsel for the Central Government waives service of Rule for the respondents. 2.What is challenged in this petition under Article 226 of the Constitution is the order dated 28-11-2003 (Annexure "B") passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai in Stay Application Nos. 1066 to 1068 of 2003 in Appeal Nos. 1665 to 1667 of 2003 requiring the peti....

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....aced on the decision of another Division Benches of this Court dated 8-9-1999 in SCA No. 6370 of 1999 and connected matter and the decision dated 27-8-2002 in SCA No. 6657 of 2002 at Annexure "D" Colly. 5.On the other hand, Ms. Dharmishta Raval, learned senior standing Counsel for the respondents has submitted that though the petitioners may be entitled to get protection under Section 22(1) of ....

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....m over to the Government. 7.There is no dispute about the fact that the pre-deposit order pertains to the demand for the period prior to the date of registration of the reference. 8.Hence, following the principle laid down in the aforesaid decision, we allow the petition by quashing the impugned order dated 28-11-2003 (Annexure "B") passed by the Customs, Excise & Service Tax Appellate Tribu....