2010 (9) TMI 418

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..... - imports cannot be withheld or dealt with prejudicially in defiance of the appellate Commissioner’s order - direct the registry to list the appeal for out-of-turn hearing – Application allowed - C/636/2009 - 436/2010 - Dated:- 17-9-2010 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri D.P. Nagendra Kumar, JCDR, for the Appellant. Shri Ramesh Ananthan, Advocate, f .....

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..... to the assessee after classifying the goods under CTH 8523-51-00. We further note that the Revenue s application for stay of operation of the appellate Commissioner s order was rejected by this Bench. In this scenario, the assessing authority is bound by judicial discipline to implement the appellate Commissioner s direction. Subsequent imports cannot be withheld or dealt with prejudicially in def .....

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