2000 (8) TMI 761

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....pplication which was rejected vide Order No. R1064/CAL/99, dated 21-9-1999. As a consequence of allowing of the appeal, the applicants/appellants became entitled to the refund of Rs. 1,10,000.00. The applicants/appellants wrote a number of letters to the Revenue for granting the said refund, but without any success. Thereafter, the present Application was filed. 2. The Application was listed on 5-5-2000 when a prayer was made by the learned JDR for getting the suitable instructions from the Revenue. Thereafter, on 15-5-2000, Orders were passed on the Miscellaneous Application directing the Department to grant refund of the duty-amount of Rs. 1,10,000.00. Learned JDR informed that he had also written to the Revenue, but there was no respo....

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....ned Miscellaneous Application was filed and disposed of by the Bench on 15-5-2000 with directions to the Assistant Commissioner to implement the Tribunal's Order within a period of four weeks from that date and report compliance on 19-6-2000. When the matter came up on 19th, Shri R.K. Roy, learned JDR prays for time seeking suitable instructions from the Assistant Commissioner. 3. Today, a prayer has again come from the Revenue, which is to the effect that a Reference Application moved by them before the High Court has been heard and decision reserved and as such, the Orders are not being implemented. 4. We find that there is no stay of the Orders of the Tribunal by the Hon'ble High Court. We also note that the amount of ref....

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....thin a period of 4 weeks from that date and report compliance on 19th June, 2000. Thereafter, the matter was again adjourned on number of occasions when a request was made by Shri Roy that the order is being implemented and necessary actions are being taken by the concerned Assistant Commissioner for implementing the Tribunal's Order. On this occasion, the matter is adjourned. 2. When the matter was called today, we are informed by Shri Sinha Mahapatra that the refund has not been given to them as yet, Shri Roy is also not in a position to give any reasons for not following the Tribunal's Order. In these circumstances, we are constrained to observe that the concerned Assistant Commissioner is showing scant respect to the Tribunal's Order....