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TMI Blog1990 (11) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard the learned advocate and the learned SDR on the three applications. At the outset, the learned SDR has filed a copy of letter No. F. No. 385/1228/90-JC, dated 28th August, 1990 written by the Central Board of Excise & Customs, (Judicial Cell), New Delhi, to the Collector of Central Excise, Kanpur, a copy of which was endorsed to the Senior Departmental Representative, Special Bench-D, CEGAT. The contents of this letter are reproduced below: "Please refer to your letter No. IV/239/Review/90, dated 31-7-1990 addressed to Commissioner (Review) CBEC, New Delhi containing your comments on the Tribunal's order cited supra. The Tribunal Order No. E/400/90-D dated 21-6-1990 in the case of M/s. Kanpur Bottling Co. Pvt. Ltd. v. Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication, the CEGAT's order becomes final and binding on all. You may, therefore, request the Collector of Central Excise, Kanpur once again for giving effect to the above-said order." 3. The learned Departmental Representative has stated that a copy of the Board's letter dated 28th August, 1990 was received by him on 8th October, 1990, i.e., after the say application and the ROM Application were filed in this Tribunal on 4th October, 1990. He has stated that in view of what has been stated in the two letters of the Central Board of Excise & Customs, he leaves the matter to the discretion of the Bench. 4. The learned Advocate has argued that in view of the fact that the Tribunal's Order No. E/400/90-D dated 21-6-1990 [1991 (52) E.L.T. 54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed.
6. So far as the Miscellaneous Application No. E/Misc./661 /90-D, filed by the appellants is concerned, it requires hardly any mention that in Paragraph 3 of our order dated 21-6-1990, we gave clear direction to the Department to pay refund within two months from the date of receipt of the order. As our order has not yet been implemented, we again direct the Department to implement our order immediately, and report compliance to the Registry of this Tribunal within one month from the date of receipt of this order.
7. Copy of this order be given Dasti to the learned advocate and the learned Senior Departmental Representative in addition to sending one copy to the Collector of Central Excise, Kanpur by post. X X X X Extracts X X X X X X X X Extracts X X X X
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