2003 (2) TMI 79

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....e order of the appellate authority dated 30-9-2002. The connected Writ Petition No. 47102 of 2002 has been filed by the department against the order passed by the CEGAT rejecting the application for staying the operation of the order dated 30-9-2002 passed by the appellate authority. 3.If the writ petition filed by the department would be allowed and stay as prayed for by them would be granted, the question of implementing the order passed by the appellate authority would not arise at this stage. On the other hand, if the writ petition filed by the department is decided against the department, the order passed by the appellate authority should be given effect to. In such view of the matter, it is more appropriate to take up first the wri....

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....s 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 1999, by order dated 2-11-1999, the relevant portion of which is extracted hereunder :- ".... Therefore, in the absence of any order of duty liability against the petitioner and the assessment pending as per the remand order by the CEGAT the interest of the revenue can be safeguarded and the interest of the petitioner also can be taken care of by modifying the order in the above writ petition No. 9107 of 1999 dated 2-11-1999 and permitting the petitioner to leave the Tuticorin Port as prayed for subject to....