JUDGEMENT
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(1.)THESE are two miscellaneous applications. Misc. Application No. C/Misc./288/2001 is filed by the party for an early hearing while Misc. Application No. C/Misc./60/2002 is filed by the Revenue praying for dismissal of the appeal on the ground that this Bench has no jurisdiction to hear the matter and the jurisdiction lies with the CEGAT, West Zonal Bench, Mumbai since the matter was adjudicated by the Commissioner of Customs, Pune.
2. Shri B.V. Kumar, learned Advocate appearing for the applicants drew my attention to the finding portion of the order of this Bench with reference to retention of the appeal. In that order, the Bench observed that - Miscellaneous application for retention at Bangalore is not opposed by Revenue as the appellants have produced a registration certificate of a SSI registration, granted by Directorate of Industries and Commerce (Karnataka State). The retention application at Bangalore is granted and the stay application taken up.
3. Smt. Radha Arun, SDR appearing for the Revenue submitted that subsequent to passing the impugned order, the Revenue/Department has filed Writ Petition before the High Court of Karnataka. On passing the interim order with reference to writ petition filed by the Department, the Department was not able to serve notice to the party as per the address shown in their misc. application. In these circumstances, the Department felt non -existence of the party in Karnataka State and accordingly, this application was filed for dismissal on these grounds.
4. Shri B.V. Kumar submitted that much water has flown since passing the order by the Tribunal and subsequent to the interim order passed by the High Court. The High Court by its Final Order has directed the Tribunal to dispose of the matter within eight weeks from the date of the order. The order of the High Court is as under -
Order - Though this petition is posted for orders, with the consent of the learned Counsel appearing for the parties, this writ petition is taken up for final hearing and disposed of by this order.
(2.)THE petitioner in this writ petition is the Commissioner of Customs. The petitioner is aggrieved by the order dated 16th November, 2001, a copy of which has been produced as Annexure A passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT for short) South Zonal Bench, Bangalore, (hereinafter referred to as the Appellate Tribunal). Wherein the Appellate Tribunal has directed the release of diesel engines, in favour of the respondent, as an interim measure, pending disposal of the appeal filed by the respondent.
(3.)AFTER arguing the matter for sometime, Sri Ashok Haranahalli, learned Senior Central Government Standing Counsel and Sri Rajesh Chandra Kumar, learned Counsel appearing for the respondent, fairly submitted that they will be satisfied if this petition is disposed of with a direction issued to the Appellate Tribunal to dispose of the appeal not later than eight weeks from today. Sri Rajesh Chandra Kumar also brought to my notice that the appeal is fixed for hearing on 31st January, 2002.
Having regard to the facts and circumstances of the case, I am of the view that the stand taken by the learned Counsel appearing for the parties, is fair and reasonable and it would be in the interest of justice to direct the Appellate Tribunal to dispose of the appeal within eight weeks from today and the interim order granted by me to be in operation till then.
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