1995 (2) TMI 229

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..... ri K. Chatterjee, stated that the Order passed by this Tribunal in M.A.-421/A-589/CAL/91, dated 9-9-1991 is not yet followed and in spite of an order passed in Order No. M-367/CAL/94, dated 3-10-1994 giving time for two months from receipt of Order which was received by them on 7-10-1994. 2. Heard Sri B.B. Sarkar, learned Departmental Representative. 3. In the decision reported in 1978 (2) E.L .....

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..... its operation has been suspended by a competent Court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws." 4. In the light of the above, I, hereby, order the Collector of Customs (Preventive) West Bengal, Calcutta to carry out the order passed by the Tribunal as mentioned above in the year 1991 within 15 days from .....

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