TaxTMI 
TaxTMI 
2014 (4) TMI 1060
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....aley, Counsel, for the Respondent. ORDER [Order per : Kalyan Jyoti Sengupta, C.J.]. - This writ petition has been filed basically against the inaction of the respondents for not carrying out the order passed by the learned Tribunal [2014 (309) E.L.T. 654 (A.P.)] by not releasing goods detained by the respondent No. 2. 2. Essentially, the writ petitioner wants implementation and execution o....
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.... of the writ petitioner, the appeal was allowed and the following orders were passed. "In view of the above observations, we consider that the appellant is eligible for the benefit of notification and accordingly the appeal is allowed with consequential relief, if any, to the appellant." 5. In spite of the aforesaid order, the respondent-authority has not released the detained goods is the ....
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....question of release of the goods does not arise. 9. In view of the aforesaid contention and counter contention, the question which has fallen for consideration in this matter is whether the order of the learned Tribunal is operative as on today, though no appeal has been preferred and period of preferring appeal has not expired. 10. According to us, the moment the order is passed, it b....
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....er of lawful authority. While repelling the contention of the learned Counsel for the respondents that as the period of limitation has not expired to prefer appeal, the order cannot be acted upon, we hold prescribed period of limitation for preferring appeal has no correlation with enforceability of the order of Tribunal. 11. The remedy for the respondents is to take steps in accordance with....