AVAYA GLOBAL CONNECT LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Shri Darshan Parikh, learned counsel waives service of notice of Rule on behalf of the Department. In the facts and circumstances of the case and with the consent of learned advocates appearing for respective parties, petition is taken up for final hearing today.

(2.) Facts leading to the present petition in nut-shell are as under:

(3.) Shri Paresh Dave, learned advocate appearing on behalf of the petitioners have made only one submission with respect to the jurisdiction of the Tribunal to issue direction to pre-deposit some amount while passing the order of remand under Section 35C of the Central Excise Act, 1944 (hereinafter referred to as "Act").