1994 (9) TMI 209

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....Respondent. [Order]. - This is an application filed by the applicant praying that the market value of the goods as on the date with respect to the V.C.R. in question may be ordered to be paid to him. It is now seen that in terms of Order No. 89/Cal/89-89, dated 17-4-1989 the Tribunal allowed the applicant to redeem the V.C.R. in question on payment of a fine of Rs. 3,500.00. But when the app....

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....of the goods. But the Department approached the Hon'ble High Court of Orissa and the High Court of Orissa held that the Tribunal has no inherent power to grant such market value of the goods. 3. But the learned Advocate, Shri Mukhopadhyay contended before me that the High Court has not taken note of the decision of the Supreme Court reported in AIR-1967-S.C.-1885. But in the above-cited Su....

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....1986 (26) E.L.T. 719. In that particular case the party affected filed the Civil Suit for the return of the gold and the Learned Civil Judge held that since the department could not return the gold in question they are bound to pay the market value of the goods. This decision of the Civil Court was upheld by the Honourable High Court of Calcutta. Therefore, that decision also is no authority for t....

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....bunal reported in 1988 (35) E.L.T. 398. That decision is to the effect that the Tribunal has to follow the decision of the Hon'ble High Court under whose jurisdiction it is situated. Therefore, it is seen that this Tribunal is within the superintendence of the Hon'ble Orissa High Court also and therefore, the decision of the Orissa High Court has to be followed by this Tribunal. There are no other....