2001 (10) TMI 825

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.... for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application, filed by M/s. Birla Corporation Ltd., praying for staying the operation of impugned Order-in-Appeal No. 654 (KDT)/CE/JPR-II (297) 2001, dated 24-2-2001 confirming the order of the Assistant Collector directing the deposit of refund amount to the Consumer....

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....f the Writ Petition No. 779 of 1995 filed by the applicants. 3. Opposing the prayer, Shri Jagdish Singh, learned DR submitted that the Stay Application is not maintainable under Section 35F of the Central Excise Act as no demand of duty has been made against the applicants nor any penalty has been imposed on them; that the amount of refund sanctioned has been ordered to be credited to the ....