TMI Blog2011 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... - If that be so, it is to be held that the present appeal of the Commissioner against an interim order passed by the Commissioner (Appeals) is not maintainable - Any genuine case of the Revenue cannot be allowed to be defeated by any delay on the part of the Commissioner (Appeals) - It is clarified that this direction is being issued for the ends of justice under Rule 41 ibid - C/87/2011 - A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Order dated 10-2-2011 in Writ Petition No. 1311 of 2011 directed that the order dated 18-11-2010 of the Commissioner (Appeals) be implemented unless the department obtained stay of the said order from this Tribunal within a period prescribed by the Hon ble High Court. We are told that the department is today before us within the prescribed period. 3. The learned Counsel for the respondent ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) against Order-in-Original dated 22-9-2010 is pending. Hence, there could be no doubt that the Order-in-Appeal against the same is an interim order of the Commissioner (Appeals) and not an order within the meaning of Section 128A(3) of the Customs Act, 1962. Under Section 129A of the Act, an appeal shall lie to this Tribunal against an order passed by the Commissioner (Appeals) under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... feguarded. As the very appeal filed by the assessee against the Additional Commissioner s order is pending, it is open to the department to place all the grievances before the Commissioner (Appeals). Any genuine case of the Revenue cannot be allowed to be defeated by any delay on the part of the Commissioner (Appeals). Therefore, we request the Commissioner (Appeals) to dispose of the above appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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