ISPAT TRADERS Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) 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/Abad/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 the applicant and the Original Authority are reproduced below : As the main issue is still pending for nearly two decades, the respondent is required to produce evidence regarding their claim within 30 days from today before the Adjudicating Authority and the Original Authority shall decide the issue expeditiously thereafter. I direct the Original Authority to decide the issue after giving an opportunity of personal hearing.

(3.) LD . Advocate submits that the Original Authority instead of deciding the issue after granting personal hearing has chosen to insist on withdrawal of the SCA filed by them before Honble Gujarat High Court. According to him, this is in violation of the specific directions of the tribunal and thus attracting the provisions of the Rules 40 and 41 CESTAT Rules and strict direction may be given to him to implement the order of the Tribunal dt. 4 -5 -2007. He also relied on the judgments in the cases of M/s. Kamlakshi Finance Corporation Ltd. [1991 (55) E.L.T. 433 (S.C.), M/s.Krishna and Co. v. CCE, Jaipur [2000 (121) E.L.T. 68 (Tribunal) and M/s. GMMCO Ltd. v. CC, Chennai - 2007 (214) E.L.T. 353 (Tri. Chennai)].