9911796707
TMI Blog2014 (1) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. ORDER Revenue filed these applications for staying the operation of the Order-in-Appeal No. 34/Pat/Cus/Appeal/2012, dated 27-2-2012, whereby the learned Commissioner (Appeals) upheld the Order of the adjudicating authority, vide which proceedings against the respondent were dropped. 2. The contention of the learned Spl. Counsel appearing for the Revenue is that the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Birendra Bahadur Pandey reported in (1984) 2 SCC 534, wherein the Hon'ble Supreme Court held that when there is a conflict between the international law and domestic law, the domestic law will prevail; and (iv) that the Tribunal of Kolkata Bench in the case of Colgate Palmolive (India) Ltd. v. Commissioner of Customs, Patna reported in 2003 (160) E.L.T. 868 held that Indo-Nepal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Supreme Court's decisions in the case of CCEx., Bolpur v. Ratan Melting & Wire Industries reported in 2008 (231) E.L.T. 22 (S.C.) = 2008 (12) S.T.R. 416 (S.C.) and in the case of Collector v. Dhiren Chemical Industries reported in 2002 (139) E.L.T. 3 (S.C.). It is also the contention of the learned Advocate for the respondent that the proceedings against them were dropped by the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erride the conditions of the notification and hence, in the case of imports from Nepal under claim of the said Central Excise Notification, benefit can be extended on the basis of a declaration by the manufacturing company in Nepal. The option to undertake some physical verification of the premises of the manufacturer in Nepal would always be available with the Indian Customs, in terms of the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be binding on the Department, even if they are contrary to the law. We further find that it is not the case of the Department that the learned Commissioner (Appeals') Order is ex facie illegal or without jurisdiction. In these circumstances, we do not find any reason to stay the operation of the learned Commissioner (Appeals') Order. Accordingly, both the stay petitions are dismissed. (Dictated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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