1998 (7) TMI 98

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..... has not been complied with by the Commissioner of Customs and therefore, the Commissioner should be directed to comply with the directions of the Tribunal dated 7-1-1997. The short controversy before the Tribunal was that whether the machinery in question was old and new and what is the correct value of the machines in question. The assessee preferred appeal before the Customs, Excise and Gold (Co .....

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..... the submissions I have found the force in the case of the petitioner but at the same time the proper course is not to approach this Court under Article 226 of the Constitution of India. The directions are given by the Tribunal. Therefore, the petitioner should first approach to the Tribunal and put forth his case for compliance with the directions of the Tribunal in the order dated 7-1-1997. If th .....

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