2005 (11) TMI 425

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....L. Bablani, JCDR, for the Respondent. [Order]. -  The Appellants, Vijay Industries & Projects Ltd., had paid under protest redemption fine of Rs. 1 lakh on 19-2-1992. Subsequently their case was decided in their favour by the Tribunal and hence their deposit was refunded to them. Now they have appealed against the Order of the Commissioner (Appeals) who rejected their claim for payment ....

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..... Learned Advocate has also produced Circular No. 802/35/2004-CX., dated 8-12-2004 issued by C.B.E.C. Para 4 of the said Circular reads as follows :- "......in terms of Hon'ble Supreme Court's order such pre-deposit must be returned within 3 months from the date of the order passed by the Appellate Tribunal/Court or other Final Authority unless there is a stay on the order of the Final Aut....