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2010 (12) TMI 381

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..... n & Co., Advocates, for the Appellant. S/Shri K. Swami, Ms. Binu Tamta and B. Krishna Prasad, Advocates, for the Respondent. [Order]. - We have heard the learned counsel appearing for the parties on this appeal which is filed by the appellant herein, being aggrieved by the judgment and order passed by the Division Bench of the Bombay High Court on 16-1-2002 [2005 (182) E.L.T. 317 (Bom.)]. By t .....

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..... as thereafter again listed before this Court on various dates and on 29-4-2004, this Court issued another direction permitting the Adjudicating Authority to issue the order. It was however made clear that the said order would not be enforced until further orders from the Court. 3. Thereafter, an application was filed by the respondent-Union of India herein seeking a direction for execution o .....

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..... by the High Court, export was made after execution of the Bank Guarantee which is alive till date. The adjudication proceeding, however, was initiated and was continued pursuant to the orders passed by the High Court and by this Court. Although a final order was passed in the said adjudicating proceeding, the same is yet to be enforced. 5. The Writ Petition was filed in the High Court in the .....

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..... s this Court did not permit such enforcement. 7. Considering the facts and circumstances of the case and since a number of issues are sought to be raised by the appellant herein, we deem it appropriate to allow the appellant to raise all these issues before the Adjudicating Authority so as to set at rest all issues including the issue on limitation. The said issue has not been considered by .....

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