2009 (7) TMI 946

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.... Phillips, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench) (Oral)]. -  Heard both sides on the stay petition filed by the department against the order of the Commissioner by which he has sanctioned refund of Rs. 20,85,030/- being the balance in Cenvat account of the respondents which has reportedly stopped manufacturing activity and, therefore, not in a p....

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....een dismissed [2008 (223) E.L.T. A170 (S.C.)]. He draws our attention to the endorsement by the Deputy Commissioner (Review) to the Assistant Commissioner, Ambala to examine the order of the Commissioner (Appeals) and offer his comments along with copies of case laws to be relied upon for filing of appeal and submits that such a recommendation/direction to the Jurisdictional Authority before the R....