1 revpet51-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION REVIEW PETITION NO.51 OF 2011 IN WRIT PETITION NO.4776 OF 2010 Skoda Auto India Pvt. Ltd. ..Petitioner. V/s. The Union of India & Ors. ..Respondents. Mr. V.Sridharan with Niranjan Parekh i/b.Mansukhlal & Co. for petitioner. Mr. R. Ashokan for respondent Nos.3 & 4. CORAM : J.P. DEVADHAR AND MRS. R.S.DALVI, JJ. DATED : 10TH JUNE, 2011 P.C. :- 1. After the matter was argued for some time, learned counsel for the petitioner seeks leave to withdraw the petition and states that the order of CESTAT to deposit a sum of Rs.30 crores would be complied by the petitioner by depositing the said amount in the Government Treasury during the course of the day. He, however, requests that appropriate directions be issued to the CESTAT to dispose of the appeal on merits or alternatively on the preliminary issue in view of the recent judgment of the Apex Court in the case of Commissioner of Customs V/s. Sayed Ali 2 revpet51-11 & Anr. reported in 2011 Tax India On Lline, page 20(SC). It is the contention of the petitioner that in view of the aforesaid judgment of the Apex Court, the show cause notice issued in the present case would be without jurisdiction and consequently, the demands raised would also be without jurisdiction. 2. Since the petitioner has agreed to comply with the order of the CESTAT by depositing the amount in the Government Treasury during the course of the day and claims that the entire proceedings initiated by the respondents are liable to be declared as without jurisdiction in view of the aforesaid judgment of the Apex Court, in our opinion, no prejudice would be caused to the revenue if directions are issued for early disposal of the appeal pending before the CESTAT. 3. Accordingly, while allowing the petitioner to withdraw the Review Petition, we direct the CESTAT either to dispose off the appeal on merits or to dispose off the preliminary issued regarding the validity of the show cause notice issued to the petitioner in the light of the aforesaid judgment of the Apex Court within 8 weeks from today. 4. The Review Petition is disposed off accordingly with no order as to costs. (MRS. R.S.DALVI J.) (J.P. DEVADHAR, J.)