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2014 (4) TMI 1060 - HC - Central ExciseBenefit of exemption under Notification No. 21/2002 - Non execution of order passed in [2015 (2) TMI 29 - ANDHRA PRADESH HIGH COURT] - Held that:- if State or instrumentality of the State does not carry out lawful order of appropriate authority, it is not only arbitrary act but disobedience to order of lawful authority. While repelling the contention of the learned Counsel for the respondents that as the period of limitation has not expired to prefer appeal, the order cannot be acted upon, we hold prescribed period of limitation for preferring appeal has no correlation with enforceability of the order of Tribunal. - respondents to release the detained goods within ten days from the date of receipt of a copy of this order after drawing a sample of the oil, provided of course, the operation of the order of the learned Tribunal is not stayed by the competent Court of law, within the time mentioned above - Decided in favour of assessee.
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