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2011 DIGILAW 1618 (MAD)

AIR Express Travels and Cargo, Rep. By its Managing Partner Mr. Chandrababu v. Customs, Excise and Service Tax Appellate Tribunal

2011-03-22

M.JAICHANDREN

body2011
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Central Government Standing Counsel appearing for the respondents. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the first respondent had passed an order, dated 16.11.2007, in Final Order No.1362/07, allowing the appeal filed by the petitioner. The learned counsel for the petitioner had also submitted that all the documents, requested by the third respondent in his letter, dated 20.8.2010, had been submitted by the petitioner, on 1.10.2010. In spite of the repeated requests made by the petitioner the said order had not been implemented, till date. 3. The learned counsel appearing on behalf of the respondents had submitted that an appeal had been filed against the order of the first respondent, dated 16.11.2007, in CMA SR.No.79186/2008, before this Court and the said appeal is yet to be numbered. He had also submitted that the Final Order No.1362/07, dated 16.11.2007, passed by the first respondent, would be implemented by the second respondent, subject to the outcome of the appeal filed before this Court, challenging the order of the first respondent, dated 16.11.2007. 4. In view of the averments made in the affidavit field in support of the writ petition and in view of the submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondents, this Court finds it appropriate to direct the second respondent to implement the Final Order No.1362/07, dated 16.11.2007, within a period of four weeks, from the date of receipt of a copy of this order. However, it goes without saying that the implementation of the said order would be subject to the appeal remedy available to the petitioner, if any. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.