ELECON ENGINEERING CO. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Ms DN Raval, learned Senior Standing Counsel for the Central Government waives service of Rule for the respondents. In the facts and circumstances of the case, the petition is taken up for final disposal today.

(2.) WHAT is challenged in this petition under Article 226 of the Constitution is the order dated 6 -2 -2004 passed by the Customs, Excise and Service Tax Appellate Tribunal at Mumbai in Stay Application No. 2515/2003 in Appeal No. E/3667/2003 arising out of the Order -in -Appeal dated 29 -8 -2003.

(3.) THE learned counsel for the petitioner has submitted that even though the ground for issuance of show cause notice dated 14 -2 -2000 issued by the Anti -evasion branch may be different, there is no dispute about the fact that the goods covered by the show cause notice dated 14 -2 -2000 issued by the Anti -evasion branch covered the very supplies which were the subject matter of the six show cause notices in question and when the Tribunal had already taken the view while deciding the stay application in the appeal in connection with the first two show cause notices that there was duplication of demand in respect of the same goods which were covered by the show cause notice issued by the Anti -evasion branch, there was no justification for the Tribunal not to take the same view while deciding the stay application in the appeal concerning the remaining four show cause notices.