2004 (6) TMI 156

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..... hicle, which was confiscated. Thereafter, the appellants succeeded in their appeal filed before the tribunal and were consequently entitled to refund of the said amount of redemption fine. However, the department instead of suo motu granting the refund of the said amount, held the amount with them. The appellants, thereafter took the law in their own hand and took credit of Rs. 1 lakh in their PLA .....

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..... ities is highly deplorable to say the least. The authorities below were bound to follow the orders of the appellate authorities and ought to have sanctioned the amount of Rs. 1 lakh, which accrued to the appellants through the favourable orders. However, they did not implement the order and when the appellants took suo motu credit of the said amount in the PLA, objections have been raised, saying .....

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