https://www.taxtmi.com/caselaws?id=43083 Revisional power under Section 36(2) of the Central Excises and Salt Act could not be used to unsettle a refund order merely because the Department's appeal remained pending, where no stay of the underlying High Court judgment had been obtained and no error on the merits of the refund order was shown. The Bombay High Court treated the show cause notice as an unbona fide attempt to frustrate implementation of the judicial order and struck it down, with the challenge succeeding for the petitioners. en-us Thu, 13 Jun 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43083 Revisional power under Section 36(2) of the Central Excises and Salt Act could not be used to unsettle a refund order merely because the Department's appeal remained pending, where no stay of the underlying High Court judgment had been obtained and no error on the merits of the refund order was shown. The Bombay High Court treated the show cause notice as an unbona fide attempt to frustrate implementation of the judicial order and struck it down, with the challenge succeeding for the petitioners. Case-Laws Central Excise Thu, 13 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43083