1991 (12) TMI 59

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court orders are not being carried out in case after case, day after day, when money is directed to be realised by the Collector of Central Excise. Goods had been cleared by furnishing bank guarantees for the disputed amounts to the satisfaction of the Collector of Central Excise under orders of Court. When after final hearing, Court directs the Collector to realise the duty by encashment of bank ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eared against bank guarantees. This is what has been happening in this Court in case after case over the last six months when the old cases ready for hearing are being taken up. 2. In fact, in to-day's list several cases are pending, e.g., item No. 6 in the case of Rajendra Kumar Gupta and item No. 5(b) in the case of Narayan Balakrishna Nair where the bank guarantees have disappeared mysteriou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the affidavit that was filed. The court directed on 16-8-1991 to carry out the order of the Appellate Collector within a period of three weeks. The order was passed in presence of the Counsel appearing for the Central Excise Department. The order was not carried out within three weeks' time. On behalf of the Excise Department an application has now been made for modification of the order dated 16-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmencement of the Central Excise and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under the sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that Act." This proviso can only apply to applications which have been made before the amendment came into force but was....