2009 (1) TMI 498

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.... of the Customs Act, 1962. The said restraint order was challenged by the respondents' Concern by filing CWP No. 11029 of 1999, which was disposed of by a Division Bench of this Court on 21-9-1999 [2000 (120) E.L.T. 305 (P & H)] by passing the order which is reproduced herein below: "We have heard counsel for the parties and have perused the record. We are of the view that since the matter is being investigated and the department has yet to come to a final conclusion, it will not be appropriate for us at this stage to express any opinion on the merits of the contentions advanced by either of the parties. In the circumstances of the case, we are of the view that it would be in the interest of justice to direct the department to conclude t....

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....of the respondents' Concern latest by 1-10-1999 and the respondents' Concern was, thereafter, allowed to export the manufactured meat in accordance with law. 3. It is not in dispute that in pursuance of the aforementioned order, final order was passed by the Department on 30-10-1999. However, the said order was challenged by the respondents' Concern by filing an appeal before the Central Excise and Sales Tax (Appellate Tribunal), New Delhi. The appeal was accepted on 18-6-2004. Aggrieved of the same, the Department filed CEA No. 45 of 2004, which appeal stands admitted for final hearing. 4. As regards the second part of the aforementioned order dated 21-9-1999, whereby respondent No. 2, in the writ petition, was directed to depute a s....

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.... restraint order was to secure its financial interest regarding the duty payable by the respondents' Concern on the capital goods imported by it. It has also been denied that the Officers of the Department were obstructed in the performance of their duties. Full co-operation was ex tended to the Officers and requisite record made available to them. 6. As per from the order dated 21-9-1999, a senior Officer of the Department was to be deputed for preparing an inventory of the meat already manufactured. In that regard the Officers of the Department were to inspect the statutory record maintained by the respondents' Concern. Mere fact that the staff of the respondents' Concern refused to sign the resumption memo prepared in order to take th....