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2013 (10) TMI 1139 - CESTAT KOLKATAApplication for Relief from Detention/attachment of Stock of sugar and molasses - Held that:- The Department has initiated action against the possessor/lessor of the said factory premises – there was no reason to accept the application field by the present applicant as the applicant had never been before this Tribunal as an appellant and it is immaterial that they might be an affected party by the outcome of the Appeal - Prima facie, the facts were perhaps not brought to the notice of Hon’ble High Court and the Hon’ble High Court under the impression that the appeal of the petitioner has been pending before this Tribunal, directed to pursue the alternate remedy - the applicant being not a party to the Appeals before this Tribunal, do not have any locus standi in approaching this Tribunal for relief against recovery proceeding by the Department – there was no substance in their prayer seeking modification of the order of this Tribunal - the Miscellaneous application is dismissed – Decided against Assessee.
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