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Judgment
Harsha Devani, J. (Oral)—Mr. Uday Joshi, learned advocate, for M/s. Trivedi & Gupta, learned advocates for the petitioners, submitted that the petitioners have challenged the impugned order dated 30-3-2016 passed by the Principal Commissioner, Central Excise, Customs & Service Tax, Anand Commissionerate, before the Customs, Excise and Service Tax Appellate Tribunal. It was submitted that along with the appeal, the petitioners have also preferred a stay application, however, for some reason or other, the stay application has not been heard till date. It is submitted that presently the Bench of the Tribunal is not available and is not likely to be available for some time. However, pursuant to the impugned order the respondents seek to invoke the Bank Guarantee and enforce the bond submitted by the petitioners. It was submitted that if the Bank Guarantee is invoked and the Bond is enforced, the stay application filed by the petitioners before the Tribunal would be rendered infructuous.
Having regard to the submissions advanced by the learned advocate for the petitioners, issue NOTICE returnable on 28-11-2016. By way of ad interim relief, the respondents are restrained from enforcing Condition No. (i) of Paragraph No. 8 of the impugned order till the stay application is heard by the Tribunal. Direct service is permitted qua respondents No. 2 and 3.