2014 (6) TMI 817

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....Kureshi) 1. The Department has challenged the judgment of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as 'the CESTAT') dated October 30, 2009, raising the following questions for our consideration : "(a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in finally al....

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....tands vacated by operation of subsection (2A) of Section 129B of the Customs Act, 1962 inasmuch as stay granted by the Tribunal in the said order does not expressly provide that it will remain in operation till final disposal of appeal No.C/269271/ 2009 ? (d) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that order of adjustme....

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....he Tribunal by an order dated October 04, 2010 passed in appeal filed by the respondent. In this context, the Tribunal in the impugned judgment observed as under :  "4. Heard both the sides and perused the case records. It is observed that when the OIL dtd 9/1/2009 and OIA 30/10/2009 were passed by the lower authorities. Stay order No.S/11811183/ WZB/AHD/2010 dtd 4/10/2010 in Appeal No.C/S....

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....inst assessee's other duty liabilities. The stay of the penalty was only an interlocutory order and final decision is awaited. 4. We notice that section 142 of the Act provides inter alia that where any sum payable by any person under the Act is not paid, the proper officer may deduct or may require any other officer of the customs to deduct the amount so payable from any money owing to suc....