2016 (3) TMI 391

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....e Respondent : Mr A P Srinivas ORDER Per M. Jaichandren This Civil Miscellaneous Appeal had been filed against the Miscellaneous Order No.41003/2015, dated 27.7.2015, made in Final Order No.40357/2014, dated 27.6.2014, in C/16/2012-DB passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dismissing the appeal filed by the appellant for non-compliance of the stay order....

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....its direction to continue with the bank guarantee of Rs. 1.8 crores and to additionally pay a further sum of Rs. 1 crore in cash as approved by the division bench of this Court did not exist on the date of the appellant moving the restoration petition, since the revenue has already encashed the said Bank Guarantee of Rs. 1.81 crores and additionally collected Rs. 62 lakhs leaving only the balance ....

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.... 4. Whether the Tribunal was correct in not considering the judgments of the Hon'ble Gujarat High Court in the case of Hussein Haji Harun reported in 1995 (77) ELT 803 (Guj) and the Bombay High Court in the case of Union of India Vs. Yusuf Dhanani reported in 2008 (229) ELT A67 (Bom) holding that the Tribunal is empowered and has the power to modify its earlier interim order when there ....