2003 (9) TMI 605

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : Archana Wadhwa, Member (J)]. Vide the captioned Miscellaneous Application, the Revenue has made a prayer for staying the operation of the Tribunal s Order No. A-1297-98/Cal/2001, dated 21-11-2001. It is seen that subsequent to passing of the said Order, the respondents, M/s. K.G. Plastic Industries Pvt. Ltd. moved an application for implementation of the said Order of the Tribunal, w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... us that an application for restoration of the said Reference Application has since been filed in the Hon ble High Court. 3. We find that mere filing of a Reference Application in the High Court cannot be a ground for staying the operation of the Tribunal s Order, which has been passed in the year, 2001. There is no justification on the part of the Commissioner to ask for staying the operation of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X