TaxTMI 
TaxTMI 
2008 (4) TMI 157
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....icants herein and removed without payment of duty, with an option of redemption thereof on payment of fine, and confirmed excise duty demand on a separate quantity of optical fibres, and on pre-forms and imposed penalties. On challenge to the order, confiscation was upheld by the Tribunal in para 93(2) of Order Nos. A/539 to 552/WZB/05/C-I dated 17-6-2005 [2005 (188) E.L.T. 210 (T)], however, the fine was reduced from Rs. 10 crores to Rs. 5 crores subject to the condition that the goods were cleared for home consumption and a further reduction of fine to Rs. 50 lakhs, if the goods were exported. Duty was held to be payable on redemption, if the goods were cleared for home consumption and no duty was held to be payable if the goods were expo....
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....the Court held that there was no jurisdiction for revoking the release order and hence granted interim stay of operation and execution of the order dated 3-8-2005 and directed the respondents to permit the petitioner to export the goods. i.e. 3,35,636 kms of optical fibre, as permitted by the Tribunal. 3. The applicants had procured orders for export of the seized stock. However, prior thereto, they tested the stock and found that the goods had deteriorated in quality and direct export was, therefore, found to be difficult. They approached the respondents for permitting them to supply the seized goods to advance authorisation licence holders, who are also exporters, who would in turn use the said goods as intermediate products and then exp....
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....Tribunal dated 17th June 2005. This order of the Tribunal waived duty if the "goods were exported out of India" on payment of fine of Rupees 50 lakhs. By this Application, in essence-the petitioner is seeking interpretation of the order of the Tribunal from this Court. In our considered opinion, it is not permissible for the petitioner to call upon this Court to interpret order of the Tribunal. Interpretation of the expression used in the order can be sought from the authority which passed the order and not from any other forum. Apart from this, even on merits, the order of this Court is explicit and requires no clarification. This Court has directed the respondents to permit the petitioner to export the goods in terms of clause 2 of the or....