2004 (10) TMI 466

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....y, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Both these appeals arise from common Order-in-Appeal No. 103/02-Cus., dated 15-11-2002. The appellants have filed the main appeal within time and the supplementary appeal has been filed with COD. Heard both sides as the supplementary appeal arises from the same Order-in-Appeal the delay in filing the same is condoned. ....

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....d as has been held by the Apex Court in the case of Madhumilan Syntex Pvt. Ltd. [1988 (35) E.L.T. 349 (S.C.)]. In fact, it is his submission that Department has issued show cause notice which is pending adjudication. It is his submission that the Department cannot recover the amounts unless show cause notice is adjudicated and hence he seeks for staying of the recovery of the amounts. Learned SDR ....