1. We place this matter for passing orders as we are of the opinion that the respondent-Revenue should inculcate as a matter of habit that the orders of the CESTAT, if not stayed or its implementation and enforcement is kept in abeyance, it shall implement these orders. Else, this conduct of the Revenue will set a bad precedent. In that event tomorrow assessees also will openly defy binding orders and directions of a Tribunal. The Tribunal is a last fact-finding Court of appeal and presided over by a retired Judge of the High Court. Its Benches also comprise of Members (Judicial and Technical). They exercise judicial powers. In the circumstances, their orders bind the parties. Once the appeal of the Revenue in this case has been admitted, but interim stay is refused, then, we do not think that the Tribunal's order can be kept in abeyance and indefinitely. Revenue should be given an opportunity to comply with it, without prejudice to its rights and contentions in the pending appeal. We grant that opportunity. We direct that the order of the Tribunal shall be complied with. Mr. Jetly states that he will report compliance and thereafter this Court may dispose of this petition. Only with a view to accommodate Mr. Jetly and so that he takes instructions with regard to compliance with the Tribunal's order, we post this matter on 23rd January, 2017. It shall appear under the caption “For Passing Orders”.