2002 (9) TMI 618

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....he Appellant. Shri Rajeev Tandon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The Revenue has sought stay of the Final Order No. 222/89, dated 6-6-89 vide which the appeal of the Respondents was allowed and the Revenue was directed to refund the duty amount to them in the light of the decision of the Apex Court in Mafatlal Industries Ltd. v. Union of India reported in....

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....the Revenue to the assessee before the decision of the Hon'ble High Court, would cause great hardship and complications. 5. On the other hand, the learned Counsel has contended that the Revenue has no prima facie cases and even the equity and balance of convenience are not in their favour for claiming stay especially when earlier their ROM as well as reference application moved by them bef....

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....case was made out. No doubt, the Hon'ble High Court vide order dated 14-9-2000 directed the Tribunal to make reference of the following question for its opinion : "Whether Section 11B of the Central Excise Act as amended applies to cases where though the order has been passed directing refund, implementation of the order is pending ?" 7. This question has yet to be decided by the Hon'bl....