(Per : HONOURABLE MS.JUSTICE HARSHA DEVANI) By this petition, the petitioner, Commissioner of Customs (Preventive) seeks stay of order no.511/02-B dated 19.12.2002 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi in Appeal no.C/165/02-B whereby the Tribunal has allowed the appeal preferred by the respondent assessee holding that engine room tank is to be considered as containing fuel and oil in the vessel's machine and engine.
As is apparent from the cause title of the petition as well as the averments made therein, against the impugned order passed by the Tribunal, Revenue has filed a Reference Application before this Court under Section 130-A of the Customs Act, 1962 which has been registered as Reference No.14/2004 and is pending for determination.
The impugned order has been passed by the Tribunal on 19.12.2002. A perusal of the orders passed by the Court from time to time reveals that till date neither has notice been issued on the petition nor has any interim relief been granted in favour of the petitioner. Under the circumstances, after the lapse of more than nine years since the passing of the impugned order, the question of staying the same does not arise.
This petition is accordingly dismissed.
(Akil Kureshi,J.) (Harsha Devani,J.) (raghu) Top