https://www.taxtmi.com/caselaws?id=92193 Rule 41 of the CEGAT (Procedure) Rules, 1982 permits directions only to give effect to the Tribunal's orders, prevent abuse of process, or secure the ends of justice within its statutory jurisdiction. Once a bank guarantee had already been enforced and the amount credited, the Tribunal could not direct non-encashment or reversal in substance against a bank that was not before it. A direction restraining enforcement might have been possible before compliance, but that stage had passed, so the requested relief could not be granted under Rule 41. en-us Wed, 18 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 14:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92193 Rule 41 of the CEGAT (Procedure) Rules, 1982 permits directions only to give effect to the Tribunal's orders, prevent abuse of process, or secure the ends of justice within its statutory jurisdiction. Once a bank guarantee had already been enforced and the amount credited, the Tribunal could not direct non-encashment or reversal in substance against a bank that was not before it. A direction restraining enforcement might have been possible before compliance, but that stage had passed, so the requested relief could not be granted under Rule 41. Case-Laws Customs Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92193