2006 (10) TMI 286

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....Malhotra, Advocate, for the Respondent. [Order per : T.V. Sairam, Member (T)]. - This appeal has been filed by the Revenue. Apparently, in the stay application, the provision under which such an application has been made, is not indicated. In this application, the Revenue has prayed to stay the operation of the impugned order of Commissioner (Appeals) and to pass such order or orders as may ....

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....e of the fact that the governing notification has made it clear that Acrylic Fibre also includes Acrylic Tow. No problem can stand the assault of sustained thinking. In the penultimate paragraph of the order, the Learned Commissioner (Appeals) has thought over in the following manner, which prima facie, appears reasonable to us at this stage : "The further contention of the appellant that the d....

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....w. Therefore, duty deposited by the appellant is refundable to them as the doctrine of unjust enrichment is not applicable when duty paid subsequent to clearance of goods. This view has been taken by the CESTAT in the case Gujrat State Fertilizer v. CCE - 2005 (186) E.L.T. 607 (Tri.-Mumbai)." 4. We have examined the case records and heard both sides. Rule 41 referred to above relates to th....

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....e" would remain unsecured especially when the matter is before the highest fact finding body of the Nation, awaiting a final hearing in its due course. 5. The asseverations have been made by the learned SDR, that there is a dire need to secure the ends of justice as the Commissioner (Appeals) has passed a decision adverse to the interests of Revenue. At this rate, such an argument would me....