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2002 (5) TMI 445
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....B. Sarkar, DR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application seeking waiver of pre-deposit and stay of recovery of an amount of Rs. 50,000/- has arisen in an appeal filed by the applicants against an order of the Commissioner setting aside an earlier order of refund of service tax passed by the lower authority and seeking to recover the amount on the ground of....
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....on on the strength of the findings of the adjudicating authority. 3. We have considered the submissions. We take judicial notice of the fact that the question whether a credit note issued by refund-claimant to his customer subsequent to the passing of the burden of duty on the goods from the former to the latter would be a valid consideration under Sec. 11B of the Central Excise Act for pu....