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2000 (3) TMI 423

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..... [Order per : V.K. Asthana, Member (T)]. By this miscellaneous application under Rule 41 of the CEGAT (Procedure) Rules, the applicants have prayed for issue of suitable directions to the Commissioner of Customs concerned for implementing the Tribunal s Final Order No. 53/99 dated 5-1-1999 [1999 (111) E.L.T. 130 (Tri.)] without any further delay. 2. Heard Shri M.S. Kumarasamy, learned Co .....

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..... said reference application had not been filed by the Commissioner itself, therefore, the same was rejected. Though many months have passed since even the rejection of the said reference filed by revenue and despite repeated requests to the Customs House, his licence has not been renewed in terms of the said final order of the Tribunal. (c) Learned Consultant further submits that if revenue .....

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..... is business, otherwise it would lead to grievous injury to him despite the matter having been finally decided in his favour by this Tribunal. 3. Heard learned DR Shri S. Sudarsan, who reiterates the comments of revenue which were filed in court on 31-1-2000, wherein, the revenue has submitted that in another case the Custom House has filed a reference application in the case relating to M/s Kama .....

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..... that vide Reference Order No. 35/99, dated 16-6-1999 [2000 (117) E.L.T. 694 (Tri.)], the revenue s reference application had also been rejected. 5. On a careful consideration, we find that even if the revenue has filed any appeal/petition before the Hon ble High Court of Madras, judicial discipline requires that unless revenue has obtained a stay from the Hon ble High Court against the Final Ord .....

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