1994 (6) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, SDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  This is an application filed by the Petitioners stating that in terms of the Order passed by this Bench dated 13-2-1994, the payments are not yet made by the Collector and therefore, the orders are disobeyed and Contempt Proceedings may be taken and the Department may be ordered to pay the amount in question within a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sions. It is now seen that the Collector has to obey the Order passed by this Tribunal dated 13-2-1994 and in terms of our Order the Surety furnished by the applicant Company has to be accepted to the satisfaction of the Collector and after accepting the same the amounts in question are to be returned. In a decision reported in 1991 (55) E.L.T. 433 (relevant page : 436), Honourable Supreme Court h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eld as follows : - "It is quite true that three months are provided for appeal but if an immediate release is ordered by no less an authority than the Collector (Appeals) the Collector should, if an appeal is intended to be filed even from the interim order of release, go up in appeal immediately and obtain a stay and not leave the matter stale for three months. For, before the lapse of three m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appreciate that in future Revenue authorities are prompt enough to give consequential effect to the orders passed by the Tribunal in accordance with law. Let a copy of this order be supplied to both the sides, the Revenue Secretary (Ministry of Finance, Department of Revenue, Govt. of India) and also to Chairman, Central Board of Excise & Customs." 5. In view of the above-cited decisions ....