CCE Vs. NARENDRA PLASTIC PVT.LTD.

JUDGEMENT

(1.) THIS early hearing application is filed by the Revenue for out of turn hearing of the Stay Petition filed by them against Order -in -Appeal No. DMN -EXCUS -000 -APP -34 -14 -15, dt.05.05.2014.

(2.) AFTER hearing both sides for some time on the application for out of turn hearing, we find that the issue needs to be resolved in the hands of the Tribunal. Hence, we allow the application for out of turn hearing of Stay Petition and take up the Stay Petition for disposal.

(3.) REVENUE 's case is that the ld. Commissioner (Appeals) has almost decided the appeal in favour of the assessee by passing such a detailed order and that the assessee could not have filed an appeal against the order which has passed provisional release of goods. For the proposition that order of provisional release cannot be appealed against, ld. Departmental Representative relies upon the majority decision of the Tribunal in the case of M/s Akanksha Syntex Pvt.Ltd. Vs CCE Mumbai _ : 2013 (289) ELT 186 (Tri -Mum).