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TMI Blog2015 (12) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to the petitioner after observing necessary formalities within a period of three months from the date of this order - writ petition disposed off. - W.P. (C) No. 4126 of 2015 - - - Dated:- 1-12-2015 - I. Mahanty and K.R. Mohapatra, JJ. ORDER This Writ Petition has been filed assailing the order dated 19-1-2015 passed by the Customs, Excise Service Tax Appellate Tribunal, Kolkata ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forthwith. The appeal filed by the Department (G-7/93) is hereby dismissed. 3. Learned counsel for the petitioner submitted that after pronouncement of the impugned order by the learned Tribunal (CEGAT), the Collector of Central Excise, Bhubaneswar (hereinafter referred to as the Department ) filed reference application with a prayer to refer the matter to this Court under Section 82B(3) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that after passing of the impugned order in the year 1993, the Tribunal becomes functus officio and has no jurisdiction under Rule 41 of the CESTAT Appellate Tribunal Procedure Rules, 1982 to direct for implementation of the order dated 26-7-1997 after 21 years. Moreover, no inherent power is vested with the Tribunal to issue such a direction. He submitted that since a reference applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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