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2017 (1) TMI 1772 - BOMBAY HIGH COURTStay or implementation and enforcement of the order - HELD THAT:- The respondent-Revenue should inculcate as a matter of habit that the orders of the CESTAT, if not stayed or its implementation and enforcement is kept in abeyance, it shall implement these orders. Else, this conduct of the Revenue will set a bad precedent. In that event tomorrow assessees also will openly defy binding orders and directions of a Tribunal. The Tribunal is a last fact-finding Court of appeal and presided over by a retired Judge of the High Court. Its Benches also comprise of Members (Judicial and Technical). They exercise judicial powers. In the circumstances, their orders bind the parties. Once the appeal of the Revenue in this case has been admitted, but interim stay is refused, then, we do not think that the Tribunal's order can be kept in abeyance and indefinitely. This matter is posted on 23rd January, 2017. It shall appear under the caption “For Passing Orders”.
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