2007 (4) TMI 244 - AT - Central Excise

Appeal denied for refund pre-deposit. Stay request rejected. Order not enforceable on appealing party.

The appeal was filed against the refund of the pre-deposit amount. The department's request for a stay was denied as there is no provision for stay when ... Department seeks stay of order where refund of the pre-deposit was sanctioned - there is no provision under CEA for granting stay of the implementation of an order which is not executable against the party in appeal - By impugned order, dept. is under no obligation to make any pre-deposit – if the said order is stayed, the respondent’s interests are affected - therefore, the merits of the appeal can be considered at the time of disposal of the appeal itself - hence application is rejected The appeal was filed against the refund of the pre-deposit amount. The department sought a stay of the order, but it was rejected as there is no provision for stay when the order is not executable against the party in appeal. The impugned order was in favor of the respondent assessee. The appeal will be listed for consideration at a later date.