Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION WRIT PETITION NO.4320 OF 2009 Seco Tools India (P) Ltd. ..Petitioners Vs. Union of India & Ors. ..Respondents Mr. Madhur R. Baya i/b. Naresh S. Thacker, for the Petitioners. Mr. R.V. Desai, Senior Counsel with Mr. R.B. Pardeshi, for respondent Nos.1 to 4. Mr.K.R. Chaudhari, for the Respondent No.5. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 23RD JUNE, 2009 P.C. 1. Subsequent to the order of the Commissioner of Customs and Central Excise (Appeals) Goa dated 26th June, 2008 the petitioner herein was given notice of hearing. According to the petitioner they have also filed written submissions. 2. In the meantime it appears that against the order of the Commissioner (Appeals) an Appeal has been preferred by the Revenue before the CESTAT and that matter is pending. In our opinion considering that aspect it will not be possible to issue a direction to the respondent No.2 to dispose of the appeal in terms of the directions issued by this Court as it may lead to conflict of judgments. 3. In these circumstances the appropriate order would be to direct the CESTAT to hear the appeal filed by the Revenue at the earliest. On such disposal the Commissioner (Appeals) Goa to dispose of the Appeal. 4. With the above observations petition disposed off. (J.H. BHATIA,J.) (F.I. REBELLO,J.)