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2008 (6) TMI 444

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....llant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both the sides extensively on the stay application. 2. We find that by order-in-original dated 30-7-2007, a sum of Rs. 13,58,344/- was demanded along with interest and penalty of Rs. 13,58,344/- was imposed. The Commissioner (Appeals) vide his order dated 18-2-2008 dismissed....

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....ment and wanted the amount to be refunded. He relied upon the decisions of the Tribunal in the case of Seagram Manufacturing Ltd. v. CC, New Delhi reported in 2002 (146) E.L.T. 414 and in the case of Rallis India Ltd. v. CCE, Salem reported in [2006 (199) E.L.T. 261 = 2008 (9) S.T.R. 442 (Tribunal)]. 4. We have carefully considered the submissions. An aggrieved person can file appeal befor....