JUDGMENT

1. Delay condoned. Leave granted.

2. These appeals are directed against the judgment and order passed by the Division Bench of the High Court of Calcutta in A.P. O.T. No. 447 of 2009 with W.P. No. 483 of 2009, dated February 3, 2010 See Guwahati Carbon Ltd. v. Union of India (2013) 19 GSTR 502 (Cal).

3. By the impugned judgment and order, the Division Bench has set aside the orders passed by the learned single judge in Writ Petition No. 483 of 2009 and has remanded the matter for fresh disposal on merits in accordance with law by the learned single judge.

4. Admittedly, the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata ("the Tribunal" for short), had passed the order, inter alia, holding that the Respondent herein are not entitled to include freight and insurance charges in the assessable value, and therefore, the duty levied under the Central Excise Act, 1944 ("the Act" for short) requires to be recalculated. Aggrieved by the said order, the Respondent herein had filed a writ petition under articles 226 and 227 of the Constitution of India. Though the learned single judge had admitted the petition on the first date of hearing, subsequently thou