2007 (9) TMI 265

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.... [Order]. - This is an application under Rules 40 and 41 of the CESTAT Rules seeking for direction to be issued to the Asst. Commissioner, Customs, Bhavnagar to implement the order of the Tribunal No S./585/WZ/AHD/2007 - A/1048/WZB / A'bad /07 dt. 4-5-2007 which was passed earlier in the connected appeal. 2.1 The relevant portions of the order of the Tribunal, which contained directions to both....

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.... 2.3 Ld. Asst. Commissioner vide his letter dt. 17-7-2007 has replied as follows: "Since the LDT controversy is pending with the Hon'ble High Court of Gujarat (SCA No.498/1990), the matter can be re-adjudicated by the undersigned only if the said SCD is withdrawn by you; otherwise it will amount to judicial indiscipline". 3. Ld. Advocate submits that the Original Authority instead of decid....

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....in the petition before the Hon'ble High Court is directly relevant to the issue to be decided by the original authority. The communication has been addressed with the genuine fear and apprehension that his decision should not go against the final decision of the High Court which will be a great judicial indiscipline. 5. I have carefully considered the submissions from both sides. I find the sub....