ORDER
D.N. Panda, Member (J)
1. Stay Application of the Appellant was heard on 05.11.2001. The Appellant was directed to deposit Rs. 20.00 lakhs in terms of Stay Order No.S-1112-1116/KOL/2001 dated 07.11.2001. Against that order the Appellant went to Hon’ble Calcutta High Court. However, the Hon’ble Court remanded the matter to the Tribunal by order dated 14.02.2006 directing to hear the matter afresh considering the nature of clearance whether was provisional or not. Consequent upon direction of the Hon’ble High Court the matter was again heard afresh on 14.07.2006. The hearing ended with passing an order for direction to pre-deposit Rs. 20.00 lakhs (Rupees Twenty lakhs only) in terms of order No.M-304/S-974/KOL/2006 dated 14.07.2006, Against this order the Appellant again went to Hon’ble High Court of Calcutta filing GA No. 2848/2006 and CUSTA No. 21 of 2006. By order dated 07.12.2006 the Hon’ble High Court disposed the preliminary issue raised by the Revenue before the Hon’ble High Court challenging maintainability of the appeal before the Hon’ble Court under Section 130 of Customs Act, 1962 on the ground that an order in terms of Section 129E of Customs Act is appellable under Section 130 thereof. It was submitted before the Hon’ble High Court that only final order passed under Section 129 B (1) of that act can be challenged by way of appeal under Section 130. Therefore, the preliminary question that arose for determination before Hon’ble High Court was whether an order directing the appellant to give security in terms of Section 129E of Customs Act, 1962 can be challenged by preferring an appeal in terms of Section 130 of that Act. The preliminary question so arose before the Hon’ble Court for decision was negative with the direction to place the matter before appropriate Bench for hearing the matter on merit.
2. The ld. Counsel for the Appellant submitted that deciding the preliminary issue the Hon’ble High Court having admitted the matter for hearing the appeal, further proceeding before the Tribunal should halt without being prematurely decided.
3. With the aforesaid factual background and submission of the ld. Counsel for the Appellant, the ld. JDR appearing has no disagreement. Therefore it would be just and proper to keep the matter in abeyance for further hearing till the aforesaid matter pending before the Hon’ble High Court is decided. Therefore, Registry is directed to transfer this matter from the list of pending cases to Call Book and both sides are also informed to keep the Tribunal appraised about the further development of the matter so that further steps can be taken.
Dictated and Pronounced in the open Court.