(1.) Rule returnable forthwith. Mr. Kshitij Ameen, the learned standing counsel appearing for the Union of India, waives service of notice of rule for and on behalf of the respondents Nos. 1 and 2. The respondents Nos. 3 and 4, although served with the notice issued by this Court, has chosen not to remain present before this Court either in person or through an advocate.
(2.) By this application, the applicants have prayed for the following reliefs;
(3.) We take notice of the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the CESTAT"), West Zonal Bench, Ahmedabad dated 31st January, 2019. The order reads thus;