TaxTMI 
TaxTMI 
2003 (2) TMI 79
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....2002 has been filed seeking for a direction for implementation of the order passed by the second respondent dated 30-9-2002. More particularly, the petitioner in the said writ petition has prayed that the bank guarantee No. 18 of 1999 should be cancelled after payment of the customs duty to be quantified pursuant to the order of the appellate authority dated 30-9-2002. The connected Writ Petition ....
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....e authority namely, CEGAT after having entertained the appeal filed by the department against the order of the first appellate authority should not have rejected the stay petition on the ground that the provision of law under which the stay petition having been filed has not been indicated. On going through the order passed by the CEGAT, rejecting the prayer for stay, it is of course, seen that th....
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....t been made out. While considering a Writ of Certiorari, it cannot be said that there is any error of law apparent on the face of record so far as this conclusion is concerned. 6.That apart, it appears that the bank guarantee in question was given by the petitioner in the W.P. No. 42580 of 2002, pursuant to the direction given by High Court in WPMP 25402 of 1999 arising out of W.P. No. 9107 of 19....
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.... Assessing Officer, and any further orders that the (Emphasispetitioner may obtain, before the appellate authority". added) The emphasised portion makes the intention of the order very clear. It does not envisage giving of any further bank guarantee at the instance of the department. Keeping in view the conditions imposed, I do not think it would be proper at this stage, to call upon the writ pet....