https://www.taxtmi.com/caselaws?id=44999 Where enforcement of directions issued by the Appellate Tribunal was sought through Article 226, the High Court held that the proper course was first to approach the Tribunal for compliance and enforcement. The petitioner's grievance about alleged non-compliance by the Commissioner was left to the Tribunal, which was directed to hear both parties and pass appropriate orders if the petitioner applied within three weeks. On the evidentiary issues concerning inspection by an independent expert and opportunity for cross-examination, the Court declined to decide the merits and left those matters for the Tribunal's fresh consideration, including whether the expert material was adequate and whether further examination was required. en-us Tue, 28 Jul 1998 00:00:00 +0530 Wed, 07 Jul 2010 15:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44999 Where enforcement of directions issued by the Appellate Tribunal was sought through Article 226, the High Court held that the proper course was first to approach the Tribunal for compliance and enforcement. The petitioner's grievance about alleged non-compliance by the Commissioner was left to the Tribunal, which was directed to hear both parties and pass appropriate orders if the petitioner applied within three weeks. On the evidentiary issues concerning inspection by an independent expert and opportunity for cross-examination, the Court declined to decide the merits and left those matters for the Tribunal's fresh consideration, including whether the expert material was adequate and whether further examination was required. Case-Laws Customs Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44999