2014 (1) TMI 1458

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.... Shri M.P. Debnath, Advocate, for the Respondent. ORDER Revenue filed these applications for staying the operation of the Order-in-Appeal No. 34/Pat/Cus/Appeal/2012, dated 27-2-2012, whereby the learned Commissioner (Appeals) upheld the Order of the adjudicating authority, vide which proceedings against the respondent were dropped. 2. The contention of the learned Spl. Counsel appea....

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....e Court in the case of Gramophone Co. of India Ltd. v. Birendra Bahadur Pandey reported in (1984) 2 SCC 534, wherein the Hon'ble Supreme Court held that when there is a conflict between the international law and domestic law, the domestic law will prevail; and (iv)   that the Tribunal of Kolkata Bench in the case of Colgate Palmolive (India) Ltd. v. Commissioner of Customs, Patna repo....

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.... learned Advocate for the respondent placed reliance on the Hon'ble Supreme Court's decisions in the case of CCEx., Bolpur v. Ratan Melting & Wire Industries reported in 2008 (231) E.L.T. 22 (S.C.) = 2008 (12) S.T.R. 416 (S.C.) and in the case of Collector v. Dhiren Chemical Industries reported in 2002 (139) E.L.T. 3 (S.C.). It is also the contention of the learned Advocate for the respondent that....

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....lusion that the provisions under Indo-Nepal Treaty would override the conditions of the notification and hence, in the case of imports from Nepal under claim of the said Central Excise Notification, benefit can be extended on the basis of a declaration by the manufacturing company in Nepal. The option to undertake some physical verification of the premises of the manufacturer in Nepal would always....