2005 (3) TMI 522

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.... for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Shri B.N. Chattopadhyay, Consultant for the Appellant on the MA for Early Hearing filed by the Appellant. He submits that the Order-in-Appeal in this case has been passed on 17-1-2005 and they have received the same on 20-1-2005. Notice of attachment has been issued on 7-2-2005 after 18 days of receiving the Order-in-Appeal. They....

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....the Tribunal be pleased to restrain the Revenue authorities to auction their attached property on 7-2-2005. 2. Heard Shri K. Sanyal, ld. JDR, He leaves it to the discretion of the Bench. 3. We are constrained to observe that this is a gross misuse of the powers by the Revenue. The appellant has a statutory right to appeal before CESTAT against any Commissioner (Appeal)'s order within t....