Jayanta Kumar Biswas, J. - (1.) Union of India has taken out this writ petition, feeling aggrieved by the order of the Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, dated July 9th, 2004, which is : "This is a Miscellaneous Application filed by the Revenue to stay the operation of the order of the CEGAT dated 16-11-1999. Shri T.K. Kar, SDR represented the Revenue. When he was specifically asked that under what provision the CEGAT can stay its own order he replies that there is no such provision. The Tribunal's order is nearly three years old. The Revenue should have implemented the department's order for fairness if they have not got any stay from any superior authority. I find the department's MA is frivolous and I reject the same."
(2.) On receipt of notice of the order of the appellate Tribunal dated November 16th, 1999, Union of India filed an application before this court under the Customs Act, 1962, Section 130A. After condoning delay, such application was admitted by order dated April 7th, 2003; the appellate tribunal was directed to refer to this court the questions of law arising from its order. In compliance with the direction, the appellate tribunal has since referred the questions and the application is awaiting hearing. At such stage, Union of India moved the appellate Tribunal by taking out a miscellaneous application praying for stay of operation of the order of the appellate Tribunal dated November 16th, 1999. By the impugned order such application was rejected by the appellate Tribunal.
(3.) Counsel for Union of India argues that in view of provisions of the Customs Act, 1962, Section 130D, the appellate Tribunal should have stayed the operation of its order dated November 16th, 1999, till the reference application was decided by this court in terms of provisions of Section 130C.;