2018 (1) TMI 383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent ORDER The present appeal is filed against the Order-in-Appeal No. 421(AC/CRC)/2008(JNCH) dated 30.12.2008. 2.   The brief facts of the case are that in the year 1997-98, appellant had imported Button cells in four consignments.  Three consignments were cleared but in the 4th consignment the DRI intervened and seized the goods which were later released provisionally.&nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s rejected.  In appeal, also the same was upheld.  Being aggrieved, again the appellant has knocked the door of the Tribunal.  3.   With this background, we have heard Shri A.K. Prasad, learned Advocate who submits that the Tribunal had decided the matter on 24.08.2006.  An amendment came in force in 2007 which has no retrospective effect.  Further, the learned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. 6.   From the record, it appears that the Tribunal had passed an order on 24.08.2006 where it had observed that the duty, penalty and fine are not leviable,  so impugned order was set aside. 7.   After the Tribunal's order, it is expected from the department to give effect of the Tribunal's order respectfully, but the department has failed to do so.  When the ref....