2004 (12) TMI 478

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...., DR, for the Respondent. [Order (Oral)]. - This application filed by the assessee seeks stay of operation of the impugned order of the Commissioner (Appeals). The original authority had, in an order dated 7-11-2003, sanctioned refund of an amount of Rs. 3,78,690/- to the assessee but appropriated the same towards a pre-existing demand of duty of Rs. 2,47,94,011/-. This order of the Dy. Comm....

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....ot disputed that the assessee's appeal against the demand of duty of Rs. 2,47,94,011/- is due to be considered on merits by the Commissioner (Appeals) pursuant to the remand order passed by this Tribunal in Appeal No. E/655/2004. Hence, apparently, it is premature on the part of the Revenue to assert that the above amount of duty is "due" to them from the assessee and, in such circumstances, the B....