TaxTMI 
TaxTMI 
2014 (11) TMI 449
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....Mr. A. P. Srinivas, AGP (Taxes) JUDGMENT (Delivered By R. Sudhakar, J.) The miscellaneous orders passed by the Tribunal are under challenge before this Court in the above appeals. 2. The following questions of law have been framed for consideration in these appeals:- "a) Whether in the facts and circumstances of the case, the Hon'ble Tribunal was justified in rejecting the appellant's....
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....tial duty on imports, on the ground that the department has pursued the matter by way of appeal before the Tribunal. It is the stand of the assessee that since the claim of the department is recurring in nature and in view of the original authority's insistence to provide 25% of the differential duty as bank guarantee, much prejudice and financial hardship is caused to the appellant/importer a....
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....rimental to the effective functioning of the Tribunal and would put more strain on the already overburdened Tribunal. We, therefore, do not think it fit or proper to fix any time limit for the Tribunal to hear the appeal. However, with reference to the case on hand, taking note of the fact that the appellant has a favourable order at the hands of the Commissioner (Appeals) and despite the same, th....