2003 (9) TMI 166

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....Hon'ble High Court, Tribunal's Order No.  C-II/11/91/WZB, dated 22-5-2003 should be stayed. (2)         Rectification of the dates for which interest has been allowed. 2. We have heard the learned J.D.R. and perused the case records. We find that in the aforecited order dated 22-5-2003, the Tribunal has held that this was a case where inherent power of the Tribunal can be exercised and thereafter has allowed payment of interest to the respondents from 27-4-2001 till 5-3-2003. We also find that a Reference Application has been filed by the Department before the Hon'ble High Court of Bombay on 22-7-2003 against the aforecited order of the Tribunal seeking determination on the following points....

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....lector of Central Excise and Customs v. Golden Hind Shipping (India) Pvt. Ltd. - 1993 (68) E.L.T. 739 (Ori.) where it was held that CEGAT has no inherent powers as CEGAT is a creature of statute and it can exercise such powers only which have been conferred by the statute. (f)          Whether on the facts and in the circumstances of the case the Tribunal was right in not appreciating the ratio of Bombay High Court judgment in Suvidhe Ltd. v. Union of India, 1996 (82) E.L.T. 177 (Bom.) where it was held that deposit is not a payment of duty but only a pre-deposit for availing the right of appeal. (g)         Whether on the facts and in the circumstanc....