1993 (2) TMI 190

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....he Respondents. [Order per : G.P. Agarwal, Member (J)]. -  On 20-1-1993 time was given to the learned J.D.R. Shri J.N. Nair to obtain Collector's report as to why Order No. C/510 to 512/91/D, dated 18-12-1991 [1992 (59) E.L.T. 542 (Tri.)] passed by this Tribunal in appeals filed by M/s. Kumar Plywood Palace v. Collector of Customs, Calcutta was not implemented. When the case was called/....

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....ed by the Commissioner (J.C.) that he has not even received the concerned file. He stressed that merely because the Department is contemplating to file SLP before the Supreme Court cannot and could not be a ground for denying the benefit of the said Order to the applicants in the absence of any Stay Order by the Apex Court. He submitted that time limit for filing the appeal before the Apex Court a....