2001 (9) TMI 120

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..... d 2-8-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta, in Miscellaneous Application (ROM) No. 147/2000 in Appeal No. E/V-432/97 whereby the Tribunal while allowing the aforesaid Miscellaneous application held that no interest can be charged with respect to duty and penalty for the period prior to coming into force of Section 11AB of the Act. The af .....

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..... 0 before the Tribunal and, as noticed above, despite the pendency of the aforesaid appeal before the Supreme Court, the Tribunal Chose to pass the impugned order dated 2nd August, 2000, modifying and substituting the Order dated 6-8-1999 insofar as the interest part was concerned. 3.Prima facie, our view at this stage appears to be that perhaps it was not permissible for the respondent to have a .....

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..... awing up the statement of the case :- (i) Whether in view of the pendency of the appeal in the Supreme Court, being Civil Appeal No. D19710 of 1999 against the order dated 6-8-1999, it was open to the respondent to have filed Miscellaneous Application (ROM) No. 147 of 2000 before the Tribunal and whether in view of the aforesaid pendency of the appeal in the Supreme Court, it was permissible for .....

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