The binding nature of the Tribunal's decision and the inability of the respondents to issue orders contrary to the decision of the tribunal.

( 1 ) BY means of the present writ petition filed under Article 226 of the Constitution of India, the petitioner, M/s J. S. Gupta and Sons, seek the following reliefs: " (i) issue suitable writ, Order or direction quashing the Order dated 5th January 2005 (Annexure-- XVIII to this writ petition) passed by the respondent No. 2; (ii) suitable writ, Order or direction quashing the Order dated 19th/20th April 2004 whereby the permission granted to sub-contract production to job work was cancelled; (iii) Suitable writ, Order or direction commanding the respondents to restore the facility of procuring goods without payment of duty forthwith; (iv) Suitable writ, Order or direction commanding the respondents to permit the petitioner to sub-contract the production on job work basis as was being permitted prior to the Order dated 19th/20th April 2004; (v) suitable writ, Order or direction restraining the respondent Nos. 2 and 3 from harassing the petitioner and prohibiting investigation against the petitioner; (vi) issue any other appropriate writ, Order or direction which this Honble Court may deem fit and proper in the circumstances of the case; and (vii) award cost of this writ petition to the petitioner. "

( 2 ) BRIEFLY stated, the facts giving rise to the present petition are as follows: the petitioner is a registered firm. It is a 100% Export Oriented Unit. According to the petitioner, it has been awarded for excellent performance for export by the Ministry of commerce, Government of India. It had been granted letter of permission dated 15. 12. 2000 to set up a 100% Export Oriented Unit in terms of the EXIM Policy 1997-2002 framed by the ministry of Commerce under the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter referred to as "the Foreign Trade Act" ). According to the petitioner, under Section 5 of the Foreign Trade Act, the Central Government has framed EXIM Policy from time to time. Under the said policy, the Central Government provides various facilities to the exporters subject to certain conditions. Para 9. 5 of Chapter XI of the EXIM policy 1997-2002 provided that the letter of permission issued to an Export Oriented Unit by the concerned authority would be considered as a licence for all purposes including procurement of raw materials and consumables either directly or through canalizing agency. Para 9. 20 of the said Scheme provides for the facility of procurement of raw materials and export of finished goods to be exempt from the central levies. The Central Government has issued a notification under Section 5-A of the central Excise Act on 4. 1. 1995 exempting all the goods specified from payment of duty to the units registered as Export Oriented Unit. Similar notification has been issued by the Central government under Section 5 of the Customs Act. It is entitled as an Export Oriented Unit to obtain raw material/input free of customs and excise duties for the manufacture of the goods which are meant for export. As the petitioner has been granted letter of permission in terms of the EXIM policy 1997-2002, the petitioner had imported raw material and other items for being used in the manufacture of finished goods meant for export without payment of any duty, The said import has been made on furnishing a bond in the prescribed form.

( 3 ) ACCORDING to the petitioner, on 2. 1. 2004 and 3. 1. 2004 the officers of the Central Excise department, Meerut, inspected the premises on the presumption that it has been diverting the duty free material to other persons and pending investigation it was directed to pay an amount of rs. 26,99,871. 00 as revenue deposit which it had deposited under protest. Further, on 8. 1. 2004 a search was conducted in the premises of M/s Swati Non-Ferrous Pvt. Ltd. , Thane (Maharashtra)and certain goods which were sent by the petitioner for job work, which the petitioner claimed to have sent under the permission granted by the Departmental Officers, were seized. T