9911796707
TMI Blog2016 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (Technical). Shri D V Anjaneyulu, Advocate for the Appellant. Shri Ajay Saxena, AR for the Respondent. ORDER: Per: C J Mathew 1. These appeals have been filed by M/s Standard Consultants Ltd against the order-in-appeal no. 58 and 59 of 2010 (H-II) dated 27th August 2010 and 7/2013(H-II)-Cus. dated 29th January, 2013 of Commissioner of Customs & Central Excise (Appeals), Hyderabad whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1975, i.e with regard to the basic customs duty whether at standard rate as mentioned at column 4 or at preferential rate of duty as mentioned at column 5 of the said Tariff in first schedule to the Customs Tariff Act,1975. Hence, it is clear that the said rules and its para 3 is not applicable to the additional duty of customs and to the said Notification No.21/2002-Cus dated 01-03-2002. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Revenue has filed an appeal against the said order in the Hon'ble Supreme Court and hence has not attained finality. He has even gone on to the extent of deriding the judicial discipline displayed by his predecessor in conforming to the decision of the Tribunal. 4. In the absence of any stay on its operation, the decision of the Tribunal holds the field and the appellate authority was remis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been able to appreciate the settled position in law that a decision of the tribunal that has not been stayed or set aside must be adhered to. This egregious act of judicial indiscipline has led to unwanted and prolonged litigation that burdens an already loaded judicial system besides casting a needless burden on the assessee. 7. Appeals are, accordingly, disposed off. Stay application also dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
