2005 (6) TMI 386

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....der dated 16-8-2004 sanctioned rebate amount of Rs. 1,03,82,537/- in favour of the appellant. However he appropriated the said amount against another demand to the tune of Rs. 2,11,37,332/- confirmed in the OIA No. 175/2003, dated 9-5-2003. The appellants are aggrieved over the appropriation. The party went in appeal to the Commissioner (Appeals) who has confirmed the Dy. Commissioner's Order.  3.Shri K.S. Ravi Shankar learned advocate appeared on behalf of the appellants and Shri Ramakrishnappa learned DR for the revenue. The learned advocate urged the following points. (i)      The appellants have appealed against OIA No. 175/2003, dated 9-5-2003. Moreover, the Hon'ble Tribunal Chennai has waived the....

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....i and the same was posted for hearing on 17-8-2004. (iv)    In the following case, it has been held that during the pendency of stay application, no coercive action could be taken by the Department for recovery of dues and the sanctioned refund payable to the appellants cannot be appropriated against such sums due to Govt. in terms of Section 11 of the Central Excise Act, 1944. (1)     National Steel Industries Ltd. v. UOI - 2001 (134) E.L.T. 616 (MP) (2)     CCE, Jaipur v. Instrumentation Ltd. - 2002 (140) E.L.T. 518 (T) (3)     Karan Packaging Pvt. Ltd. v. CCE, Bhopal - 2000 (120) E.L.T. 399 (T) (4)     CCE, Jaipur-I v. Indian Sha....