- (1.) By consent of the learned Advocates appearing for the parties, we are taking up this stay petition along with the appeal together for hearing.
(2.) Learned Counsel for the Revenue waives service of notice of appeal. The other formalities regarding making the appeal ready also shall stand dispensed with.
(3.) The appellant is the assessee against whom a show cause notice was issued on 16/21.07.2010 by the Directorate of Revenue Intelligence (DRI). The said appeal was registered as C/226/2012. The admitted position is that the appellant had responded to the notice and the adjudicating authority had directed that proceedings initiated by the show cause notice be dropped. The said order was passed on 7th May, 2012, which has been annexed at page 56 of the stay petition. The Revenue had preferred an appeal against the said order. The records show that altogether four appeals were taken up for hearing by the Customs, Excise & Service Tax Appellant Tribunal (CESTAT) on 25th August, 2017 and the decision was also delivered on that date. We enquired and were apprised of the ground of appeal by the learned counsel for the Revenue and it was submitted that the Revenue questioned the legality of the order of the adjudicating authority on merits.;