TaxTMI 
TaxTMI 
2004 (6) TMI 377
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....rder per : P.G. Chacko, Member (J) (Oral)]. - This application is by the respondents in Appeal No. C/1465/1998. We had allowed the said appeal of the Revenue as per Final Order No. 151/2003, dated 11-3-2003 [2003 (155) E.L.T. 613 (Tri.)] remanding the case to the original authority for de novo adjudication. It is necessary for us to note, in this context, that our remand order had inter alia tak....
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....plication is pending. In the present application before us, it is prayed that the operation of the remand order passed by us be stayed pending final disposal of their reference application by the High Court. 2. Heard both sides. Ld. Counsel for the applicants submits that the West Zonal Bench of the Tribunal has allowed a similar application on a similar set of facts. The stay order cited by....
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....Court could interfere under Article 226 or 227 if the appellate authority had not properly exercised its jurisdiction while dealing with such an application for stay. Ld. Counsel has claimed support from the Apex Court's ruling and the West Zonal Bench decision, to argue that the present application merits favourable consideration. Counsel has also referred to the relevant facts of the case to sub....
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....of our remand order requires to be allowed would depend on the facts and circumstance of this case. In our final order, we had only remanded the case for de novo adjudication by the Commissioner. Going by the submissions placed before us today, we note that the Commissioner is yet to pursue our order. Before the High Court, the respondents' reference application is pending. The Court is yet to dec....