1999 (10) TMI 218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri S. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an application for stay of operation of the impugned order of the Commissioner (Appeals) who has allowed the appeal filed before him by the Revenue for recovery of refund of Rs. 14,63,047/- erroneously sanctioned by the jurisdictional Assistant Collector for the period 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Collector (Appeals) vide his Order-in-appeal dated 14-6-1994, remanded the above mentioned classification list No. 24 for de novo adjudication to the Assistant Collector with the direction that it should be decided in the light of the judgment of the Hon'ble Madhya Pradesh High Court in the case of Rajpack Well reported in 1990 (50) E.L.T. 201 (MP). The assessees filed 3 refund claims, one on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... exercise of powers under Section 35E(2) of the Central Excise Act on the ground that the Assistant Collector was not empowered to decide the classification and rate of duty in regard to items not covered by the classification list No. 24/SNI/88-89 and in respect of which classification and rate of duty had already been finally approved by the Assistant Collector. The Commissioner (Appeals) accept....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....basis of the order of the Commissioner (Appeals) dated 14-6-1994 is bad in law and they pray for stay of the operation of the impugned order as otherwise the Department would be entitled to recover the refund already granted, which would cause them irreparable loss and hardship. However, we note that prima facie the learned DR is correct in his submission that remand order dated 14-6-1994 of the C....