https://www.taxtmi.com/caselaws?id=444646 The Tribunal dismissed the department's appeal as infructuous, affirming that the refund of the pre-deposit should not have been appropriated against a demand with a stay, given that the appeal had been resolved in favor of the Respondent. The Tribunal relied on the precedent set by the Punjab and Haryana HC, affirmed by the SC, which highlighted the undue burden on the assessee due to the automatic vacation of stay after 180 days. The decision underscored that the stay order remained valid until the appeal's final disposal. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444646 The Tribunal dismissed the department's appeal as infructuous, affirming that the refund of the pre-deposit should not have been appropriated against a demand with a stay, given that the appeal had been resolved in favor of the Respondent. The Tribunal relied on the precedent set by the Punjab and Haryana HC, affirmed by the SC, which highlighted the undue burden on the assessee due to the automatic vacation of stay after 180 days. The decision underscored that the stay order remained valid until the appeal's final disposal. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444646