M/S Intercontinental Cargo Services vs Commissioner Of Customs, New Delhi on 10 April, 2012
The referral Bench has also taken note of the Tribunals decision in the case of G.P.Jaiswal vs. CC, Lucknow reported in 2008(226)ELT707(Tri.-Del.) wherein Tribunal after observing that there is no provision for filing appeal against rejection of renewal in terms of the provisions of Regulation 11, the Bench rejected the application for implementation of Tribunal orders in terms of Rule 41 of CEGAT Procedure Rules. As such the referral Bench observed that as there are two streams of decisions taking contraviews, the issue should be resolved by the Larger Bench.