Revenue's Right to Appeal CESTAT Order: Enforcement Only If No Appeal Filed or Dismissed Within Statutory Period.

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Full Text of the Document

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....Seeking implementation of the order of CESTAT - Right of Revenue to file an appeal in the HC against the order of tribunal - The right of the petitioner to insist on the respondent's complying with Ext.P7 order will arise only in the event of the respondents not filing an appeal within the statutory period provided for the same or if an appeal, when preferred within the said time, is dismissed by the appellate authority. - Prudence would dictate, therefore, that this court refrain from issuing peremptory directions at the said stage of the proceedings by following the well settled principles - HC....