2006 (3) TMI 659

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..... Shri P.K. Katiyar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides in this Miscellaneous Application. Unconditional stay was granted vide Order No. C-II/2173/02 -WZB, dated 27-8-2003 and this Tribunal, vide an order dated 10-6-2005 extended the stay by stipulating "pending disposal of the appeal." A perusal of this extension order very clearly indicate....

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....ade that the matter has been heard and orders reserved and such pressure from the department for recovery of duty would amount to interference in judicial decision making procedure of this Tribunal and the D.R. was directed to communicate this observation to the concerned Commissioner, and this was contemporarily intimated by letter dated 21-2-2006 by the applicants' counsel. The department refrai....

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....cks, the department to refund the Bank Guarantee and restore the position as existed prior to such encashment. The stay in any case has been again extended in the present case on 3-1-2006. Therefore, the present act of the Assistant Commissioner of Central Excise, Bharuch in ordering the appropriation is in gross violation of the order of stay and in contempt of the order of the Hon'ble High Court....