9911796707
TMI Blog1996 (7) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... V.P. Gulati, Member (T)]. The issue in the appeal relates to levy of duty in respect of the goods which were detained by the authorities and in respect of which concession was withdrawn. The goods were detained on 2-9-1987. While the goods were under detention the exemption available in respect of the goods was withdrawn by Notification 222/87, dated 17-9-1987 and the goods came to be cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rseas (P) Ltd. reported in 1989 (41) E.L.T. 195 (Cal.). He pleaded that in similar circumstances, where the goods had been detained for action by the authorities the High Court held that the duty applicable would be at the rate when the goods were detained and not from the date of clearance of the goods. 3. The learned DR for the department pleaded that the position now stands settled by the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, this plea cannot be urged at the appellate stage. We, therefore, hold that so far as the ratio of the ruling of the Hon ble Calcutta High Court is concerned, the relief was granted under the extra ordinary writ jurisdiction of the Hon ble High Court. The Tribunal being a creature of the statute has to necesarily go by the statutory provisions as interpreted by the Hon ble Supreme Court. Follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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