2000 (8) TMI 479

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....e Appellant. Shri J.M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The application is for implementation by the Commissioner of the Tribunal's orders, dated 11-11-1998 and 14-2-2000. The first order was passed on appeals by K.V. Divakar & M/s. Steelco Gujarat Ltd. and the second on an application for rectification of an error in that first order. 2.&ems....

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...., 1982 for refund of the amount. He further says that the refund cannot be denied to the applicant by application of sub section (2) of Section 11B of the Act, since it was an amount deposited pending disposal of the appeal and cites the judgment of the Supreme Court in Mahavir Aluminium Limited v. CCE - 1999 (114) E.L.T. 371. 3. The departmental representative says that, as suggested by t....

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....2-2000 on the rectification application. Nothing appears to have been done. 5. The position is all the more unfortunate on the fact that the amount has been recovered on 31-12-1997 (much before the applicant could file the appeal and stay application against that order). The stay applications were filed by the applicants on 21-1-1998 before the Tribunal. There are instructions of the Board....