2013 (1) TMI 751

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....eyan, learned Senior Standing Counsel for Customs and Central Excise Department, for the respondents. 2. Learned Senior Counsel for the petitioner would mainly place reliance on the earlier orders passed by the very same Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) in Final Order Nos. 281 and 282, dated 23-2-2000 and in the present impugned order, CESTAT, by merely stating t....

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....ional validity of Section 110 of the Finance Act, were also dismissed and as such the learned Standing Counsel for the Department objects for granting of interim order. 4. We have carefully considered the submissions made by the learned counsel on either side. 5. The fact remains that in respect of the issue involved in this matter, the Department has already preferred Reference in RCP....