2006 (7) TMI 560

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....ngla, Jt. CDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This Miscellaneous application under Rule 41 of the CESTAT Procedure Rules, 1982 has been filed in respect of Tribunal's Final Order No. 447/2005, dated 30-3-2005 [2005 (187) E.L.T. 52 (Tribunal)]. 2. S/Shri K.S. Ravi Shankar and N. Anand, learned Advocates appeared for the appellants and Shri R.K. Singla, lear....

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....nstead of granting refund, the Deputy Commissioner of Central Excise and Customs has again issued a show cause notice to the appellants on various grounds. The learned Advocate pointed out that non-implementation of the Tribunal's order amount to Contempt of Court. He relied on the Larger Bench decision in the case of Sheela Foam Pvt. Ltd. v. CC, Noida [2003 (154) E.L.T. 381 (L.B.)] wherein it was....

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....est of justice. 4. We have gone through the records of the case carefully. We do not feel that it is necessary to repeat all the facts stated by the appellants. That, this Bench had passed a Final Order No. 447/2005, dated 30-3-2005 is not in dispute. We are reproducing Para 6 of the said Final Order herein below : "6. We have gone through the records of the case carefully. The entitlement ....

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....e also. Hence, the OIA has no merits. We allow the appeal with consequential relief." It is very clear that the above order has given relief to the appellants. If the Jurisdictional Officers have not understood the order, we want to make it abundantly clear that the above order of the Tribunal gives relief as prayed by the appellants. If the Revenue does not agree with the findings given in the a....