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TMI Blog1991 (2) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... pecial Bench while entertaining their stay application. This Bench took note of the fact that the applicants are a State Government Public Sector Undertaking and live B/E is involved, where the exemption claimed by them was disallowed by the authorities below despite the fact that there is a positive recommendation from the D.G.T.D. to the effect that the machines are eligible for exemption and they are horological machines. Since they would be put to considerable financial hardship and the applicants being the Government Undertaking, the Tribunal in its interim order directed the release of the consignment on provisional assessment basis by taking personal bond without Bank Guarantee. After receipt of the order, the applicants had been mee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 76 lakhs being the disputed amount towards the differential duty on account of the denial of the exemption notification and hence they had moved the stay application, which is within competence of the Regional Special Bench to decide as per the aforesaid CEGAT order. Hence, there is no merit in the Department s application. 3. Shri Mondal indicated that the Asstt. Collector Shri N.K. Sharma, who has signed the letter dated 16-1-1991 is also present in the Court as per the direction of this Bench when the matter was mentioned yesterday. The Asstt. Collr. indicated that the aforesaid letter was issued on the direction of the Collector and he had no intention or desire to dis-respect the order of the Bench. He also stated that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (Judicial). 5. After hearing both the sides, we are constrained to observe that the application moved by the Collector (Judicial) is totally misconceived (if not mischievous or mala fide as put forth by the learned consultant for the importers). The following facts are undisputed :- (i) As per para 5 of CEGAT order No. 19 (Tech.) 1986 dated 15-9-1986, the stay application relating to Special Bench matters can be heard by the Regional Benches and for this limited purpose they sit as Regional Special Benches. (ii) Considerations for grant of stay are the establishment of a prima facie case, the need for providing urgent relief and also mainly the financial constraints or hardship in meeting the demand for duty or penalty; (iii) As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in implementing the order. This attitude smacks of any norms of responsibility. This also indicates that the Collector (Judicial) who is expected to be judicious in his approach and should have more respect for the judicial forums than others, has chosen to unilaterally conclude that the Regional Bench does not have jurisdiction and hence the interim order passed by that Bench need not be implemented. This is evident from the letter of the Asstt. Collector dated 16-1-1991 reported to have been written by that officer under the instruction of the Collector (Judicial). Even if that Collector has chosen to feel that the interim order has been passed beyond jurisdiction, it was open for the Collector to have moved the application and advised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to hear stay application relating to Special Bench matters, we could not have, on our own, listed the appeal for final hearing, in view of the urgency involved relating to a live B/E. The appellant importer, being a State Government Undertaking, having established a prima facie arguable case in their favour and also their financial hardship in arranging additional funds, are entitled to get the interim relief on such terms as may be prescribed. This Bench could have even granted a blanket stay order. But having regard to the nature of the case involving assessment of a live B/E, with due safeguards being provided to the revenue interest, directed provisional assessment duly covered by a personal bond. The requirement of Bank Guarantee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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