2010 (9) TMI 418 - AT - Customs

Appeal out of turn hearing - Revenue s application for stay of operation of the appellate Commissioner s order was rejected by this Bench - assessing authority is bound by judicial discipline to implement the appellate Commissioner s direction - imports cannot be withheld or dealt with prejudicially in defiance of the appellate Commissioner s order - direct the registry to list the appeal for out-of-turn hearing Application allowed

Summary

The Appellate Tribunal CESTAT, Bangalore granted out-of-turn hearing in the appeal due to the assessing authority's refusal to implement the appellate Commissioner's Order, affecting subsequent imports of identical goods. The learned Commissioner (Appeals) allowed the benefit of Notification No. 6/2006-C.E. to the assessee, and the Revenue's application for stay was rejected. The assessing authority was directed to implement the appellate Commissioner's direction, and the appeal was listed for out-of-turn hearing on 16th December 2010.