9911796707
TMI Blog1991 (10) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondents. [Order per : Harish Chander, Vice President]. The present miscellaneous application emerges from Tribunal s order Nos. 328 to 330/1991, dated 18-4-1991/6-6-1991. Shri R.K. Habbu, the learned Advocate has appeared on behalf of the applicants. He has pleaded that the Tribunal should exercise its powers in terms of provisions of Rules 40 and 41 of the Customs, Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y nor such authority is free to decide the case in his own way. He further stated that the Hon ble High Court had further observed that if a point was not decided in the earlier order, then it will be out of jurisdiction to decide such a point on remand. He pleaded that in case the Tribunal does not issue such a direction under Rules 40 and 41 of the CEGAT (Procedure) Rules, 1982, it will amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ravels beyond the direction of the Hon ble Tribunal, (ii) direct the Respondent to state specifically the method of valuation which he is proposing to adopt for the purpose of assessment; and (b) for such other directions/orders as may be deemed fit by this Hon ble Tribunal in the facts and circumstances of this case. A simple perusal of the prayer of the application shows that the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of justice." A simple perusal of Rule 40 shows that the Tribunal shall exercise control over the departmental authorities in relation to all matters arising out of the exercise of the powers or of the discharge of the functions of the Tribunal. The Tribunal had disposed of the appeals after taking into consideration the arguments advanced by both the sides and had remanded the matter for de novo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f that case are different and do not fit in the facts and circumstances of the present matter. 4. Keeping in view the totality of the facts and circumstances of the case, we are of the view that it is not a fit case where we should exercise our powers for issuing directions under Rules 40 and 41 of the CEGAT (Procedure) Rules, 1982. The miscellaneous application filed by the applicants is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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