SWIFT TALK Vs. CHIEF COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD Counsel for the parties. Rule. Rule made returnable forthwith by consent. Counsel for the respondent waives notice. Taken up for final disposal by consent.

(2.) THIS petition takes exception to the order, dated 25 -2 -2013, passed by Customs, Excise & Service Tax Appellate Tribunal in ST/Stay/800/2012 in Appeal No. ST/369/2012, Annexure P -7. The order passed by the Tribunal reads thus:

(3.) IN the present case, the issue raised by the petitioner may be overlapping with the issues raised by Rohit Industries and M/s. Kathuria Electronics, which is relying on the main judgment in the case of Rama Infotech v. CCE, Lucknow. We fail to understand as to why different approach has been adopted in the case of another dealer raising similar question and not resorting to order of remand, as was the order passed in the case of Rohit Industries.