Customs, Excise and Gold Tribunal - Calcutta
Woodmen Industries Ltd. vs Cce on 17 May, 2005
Equivalent citations: 2005(192)ELT545(TRI-KOLKATA)
ORDER V.K. Jain, Member (T)
1. Heard Shri B N Chattopadhyay, Learned Consultant on the M A filed on 11.5.2005 for non-implementation of Tribunal's order. He submits that in pursuance of the Tribunal's order dated 21 August, 2002 the appellant has deposited Rs. 10.00 lakhs. Finally, the Tribunal decided the matter in their favour by its order dated 18/09/2003. In spite of the Board's directions on the subject, the refund for the predeposit has not been made to the appellant. He draws our attention to Supdt. of Central Excise, Forbeshganj Range letter No. 1/Refund/FBG/WMI/05/340 dated 19.04.2005, wherein it states that the refund claim could not be sanctioned in as much as the order of CESTAT, Kolkata has not been accepted by the Departmental Authority. The Consultant submitted that under Rule 41 of the CESTAT Procedure Rules, he is requesting the Tribunal to get its order implemented.
2. Heard Shri K Sanyal. learned JDR. He has nothing to add in the matter.
3. We are constrained to observe that in spite of number of decisions on the subject by the Tribunal as well as instructions issued by the Board, the Department authorities have not bothered to implement the order of the Tribunal. The Revenue has not obtained a stay against the order of the Tribunal. Therefore, simply mentioning that CESTAT order has not been accepted by the Departmental Authority conveyed by Supdt. (is nothing but disrespect shown to the tribunal as well as to other judicial forums). It is their duty to follow the directions issued in the order passed by the CESTAT. We direct the Commissioner to ensure that the Tribunal Order is complied with within one month from today or produce a stay order from the competent authority staying operation of the order of CESTAT. If above is not done, the commissioner should appear to this Bench personally on 29th of June, 2005 to explain the stand of the Department. A comply of this order be sent to the Chairman, CBEC, New Delhi for taking action as deemed fit.
3. Case to come up for hearing on 29th of June, 2005.