2005 (5) TMI 500 - AT - Central Excise

Summary

Issues: Non-implementation of Tribunal's order regarding refund for pre-deposit.

Detailed Analysis:

1. Non-implementation of Tribunal's Order: The appellant had deposited Rs. 10.00 lakhs in pursuance of the Tribunal's order dated 21 August, 2002, and the Tribunal eventually decided the matter in their favor by its order dated 18-9-2003. However, despite Board's directions, the refund for the pre-deposit was not made to the appellant. The Consultant highlighted a letter stating that the refund claim could not be sanctioned as the CESTAT, Kolkata's order had not been accepted by the Departmental Authority. Under Rule 41 of the CESTAT Procedure Rules, the Consultant requested the Tribunal to ensure implementation of its order.

2. Observations and Directions: The Tribunal observed that despite various decisions and instructions, the Departmental authorities failed to implement the Tribunal's order. The Revenue did not obtain a stay against the Tribunal's order, and the mere mention of non-acceptance by the Departmental Authority was considered disrespectful to the Tribunal and other judicial forums. The Tribunal directed the Commissioner to ensure compliance with the Tribunal's order within one month or produce a stay order. Failure to do so would require the Commissioner to appear personally before the Bench to explain the Department's stance. A copy of this order was to be sent to the Chairman, CBEC, for appropriate action.

3. Next Hearing: The case was scheduled to come up for hearing on 29th of June, 2005, with the pronouncement made in the open Court.

This detailed analysis covers the issues of non-implementation of the Tribunal's order regarding the refund for the pre-deposit, the observations made by the Tribunal, and the directions given to ensure compliance with the Tribunal's order.