This is an appeal against interlocutory order recorded by the learned Customs, Central Excise and Sales Tax Appellate Tribunal, on 30-7-2001 whereby they refused to grant interim relief by way of suspension of proceedings.
2. We are informed that the auction having already been taken place only a partial relief can be granted in the appeal if it succeeds ultimately. Also we are informed that the delivery of the consignment has not been made to auction-purchaser.
3. In this view of the matter, we are of the view that no prejudice will be caused to the Revenue if they are required not to deliver the goods for another further next sixty days from today. In the meanwhile, the Tribunal will dispose of appeal before them.
4. This appeal stands disposed of in the above terms.