9911796707
TMI Blog2014 (6) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged the judgment of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as 'the CESTAT') dated October 30, 2009, raising the following questions for our consideration : "(a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in finally allowing appeal of the respondent without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 129B of the Customs Act, 1962 inasmuch as stay granted by the Tribunal in the said order does not expressly provide that it will remain in operation till final disposal of appeal No.C/269271/ 2009 ? (d) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that order of adjustment made by the revenue under section 142 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed in appeal filed by the respondent. In this context, the Tribunal in the impugned judgment observed as under : "4. Heard both the sides and perused the case records. It is observed that when the OIL dtd 9/1/2009 and OIA 30/10/2009 were passed by the lower authorities. Stay order No.S/11811183/ WZB/AHD/2010 dtd 4/10/2010 in Appeal No.C/S13131315/ 09DB, C/269271/ 2009, granting unconditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the penalty was only an interlocutory order and final decision is awaited. 4. We notice that section 142 of the Act provides inter alia that where any sum payable by any person under the Act is not paid, the proper officer may deduct or may require any other officer of the customs to deduct the amount so payable from any money owing to such person which may be under the control of proper office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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