2003 (8) TMI 254

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....ication has been filed by the Commissioner of Customs (Prev.), West Bengal, Kolkata, with a prayer that inasmuch as the Department has filed a Reference Application before the Hon'ble High Court of Kolkata against the order of the Tribunal being Order No. A-1096/S-1034/Kolkata/2001, dated 9-10-2001, the CESTAT may not entertain or proceed with any Miscellaneous Application praying for implementati....

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....wed after dispensing with the condition of pre-deposit of penalty. As such, nothing was deposited by the said respondent herein, before his appeal was heard. In these circumstances, there can be no prayer on behalf of the said respondent, Shri S.K. Oswal for implementation of the Tribunal's order, inasmuch as nothing was deposited by him. In any case, there is also no such application on record by....

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....d refer a Question of Law for the considered opinion of the Hon'ble High Court. It is to be kept in mind that the opinion of the Hon'ble High Court on the question of law is not yet available and the same is sub judice before the Hon'ble High Court. The Commissioner's prayer for not entertaining the respondent's Miscellaneous Application for implementation of the order, when there is no such appli....