K. Prakash Anand, Member (T)

1. This is a Revision Application filed by the appellants before the Government of India. On the setting up of this Tribunal, it has been transferred here and is now being treated as an appeal before us.

2. The matter pertains to refund claim of the appellant amounting to Rs. 1,09,563.72 which has been rejected by the department on the ground that it pertains to the period prior to the issue of Notification No. 204/79 dated 6.6.79 which exempted such goods and, therefore, the claim could not be entertained.

3. At the outset, when the matter was called, Dr. Gauri Shankar, the learned Senior Counsel for the appellants submitted that they have already filed a Writ in the Calcutta High Court under Article 226 of the Constitution, which has been admitted and an interim order issued. Accordingly, it would be inadvisable for other Courts to proceed with hearing in respect of the same matter. The learned Departmental Representative Shri K.C. Sachar on the other hand stated that the issue involved is already covered by a decision of this Tribunal and, therefore, there would be no justification to adjourn the matter.

4. The appellants have contended that their c