TMI Blog2016 (12) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued to release the watches in question, upon the petitioner complying with the conditions as per the order passed by the Commissioner (Appeals) dated 5.12.2013. Mere pendency of the revision petition before the Revisional Authority will not amount to an order of stay, that too when the revision petition is pending for more than three years. Further, the Department has not been able to obtai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of assessee. - Writ Petition No. 38244 of 2016 - - - Dated:- 3-11-2016 - T. S. Sivagnanamm, J. For the Petitioner : Mr.S.Murugappan For the Respondents : Mr.A.P.Srinivas ORDER Mr.A.P.Srinivas, learned Senior Panel Counsel accepts notice for respondents 1 and 2. Heard both. In view of the nature of the relief to be granted, the writ petition itself is taken up for final di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein and the revision petition was taken on file by the third respondent sometime during 2013-14. 4. It is stated that till date, the revision petition has not been disposed of in spite of the petitioner's request for an early hearing. 5. Considering the facts and circumstances of the case, this is a fit case where appropriate direction should be issued to release the watches in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver three years. Having accepted the redemption fine from the petitioner, there is no justification on the part of the Department to refuse to comply with the Order-in-Appeal dated 5.12.2013. 8. Accordingly, the writ petition is disposed of directing the release of the goods in question forthwith on payment of the personal penalty to the tune of ₹ 10,000/- (Rupees ten thousand only), as o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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