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2015 (3) TMI 1147 - CESTAT NEW DELHI

2015 (3) TMI 1147 - CESTAT NEW DELHI - 2015 (329) E.L.T. 366 (Tri. - Del.) - Non-compliance of Tribunal's order - Revenue officer did not comply with the order's of the Tribunal already given till date because of which assessee's goods are pending at the Port and is incurring huge detention and demurrage charges - Held that: non­-compliance of the order by the Revenue officer who is a party to the appellate proceedings is indicative prima-facie of disregard of law. The Tribunal does not have pow .....

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tion by the respondent in Revenue s appeal for a direction/request/recommendation to the appellant/Revenue to implement Tribunal s order dated 24-11-2014 whereby the Order-in-Appeal dated 24-7-2014 passed by the appellate Commissioner was set aside and the matter remanded to the original adjudicating authority namely, the Additional Commissioner of Central Excise and Service Tax, Ghaziabad with the following directions : (i) The adjudicating authority shall write to the Explosive Department .....

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a copy thereof to the respondents who shall make their submissions within three days of the receipt of the report by them. (iv) The primary adjudicating authority shall pass the de novo order within 6 (six) weeks of the receipt of this order after giving the respondents an opportunity of being heard. (v) The respondents have made a request that pending disposal of this case they may be permitted to destuff the containers and store the goods in a warehouse as they are incurring demurrag .....

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