Jeevan Diesels & Electricals Ltd. Vs. C.C.E. & S.T., Pondicherry – 2019 (21) G.S.T.L. 458 (Tribunal – Chennai)

There is no express provision in statute empowering Tribunal to execute final order passed by it disposing an appeal.

Facts- The miscellaneous application is filed by the appellant (Shri K.S. Jain, MD) seeking directions from the Tribunal to release the seized goods in accordance with the Final Order No. 41176-41177/2017, dated 6-7-2017 [2018 (359) E.L.T. 198 (Tribunal)] passed by the Tribunal.

Held- The learned Tribunal held that The Ld. MD, Shri K.S. Jain has produced a letter issued by the Department dated 13-10-2017. On perusal of the said letter, we do not find that the department has denied the release of the goods. Department has sought further time and to wait till the outcome of the review of the final order. Further, the Tribunal does not have any powers of execution of the final orders passed by it. There is no express provision in the statute which empowers the Tribunal to execute the final order passed by it disposing an appeal. Rule 41 of CESTAT (Procedure) Rules, lays down that the Tribunal may make such orders or give directions as may be necessary or expedient to give effect or in relation to its’ orders or to prevent abuse of its’ process or to secure the ends of justice. The said provision cannot be extended to issue orders of execution. When the Act does not provide for execution of final orders passed by Tribunal, the Rules cannot be stretched to pass directions to implement the order. In view thereof, we find the miscellaneous application is not maintainable. The same is dismissed.

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