2004 (9) TMI 438

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.... Shri K. Santosh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Pfizer Ltd. have filed this appeal against Order-in-Appeal No. 353/2004 dated 6-5-2004 by which the Commissioner (Appeals) upheld the appropriation of refund amount towards Government dues against the Appellants. 2. We heard Shri J.P. Kaushik, learned Advocate for the Appellants, and Shr....

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....stay against the recovery vide Stay Order No. C-I/1648/WZB dated 12-6-2002 and their application for extension of Stay after the expiry of 6 months was pending before the Tribunal. He has also contended that as per the decision of the Tribunal in the case of Jay Kay Synthetics v. CCE, Chandigarh - [2002 (145) E.L.T. 718 (T)=2002 (48) RLT 28] show cause notice is to be issued before appropriation o....