2010 (2) TMI 628

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....the Commissioner (Appeals) directing the refund of the amount sanctioned as rebate ignoring the department's claim confirmed by the order passed by the adjudicating authority, the Revenue is in appeal in all these proceedings. On the other hand, the impugned order is sought to be justified by referring to the order passed by the Madhya Pradesh High Court staying the effect of the order passed by the Central Government in revisional authority whereby order relating to the rebate claim of the respondents was sought to be rejected. 3. Learned DR while challenging the impugned order submitted that the order in relation to the appropriation of the amount due to the Department against the rebate sanctioned in favour of the assessee was done pr....

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....egarding the confirmation of demand as such an order was yet to attain finality on account of pendency of the appeal against the same. He further submitted that the proceedings regarding the appropriation were on the basis of the order passed by the Central Government on 15-5-2007 as is apparent from the order passed by the Commissioner (Appeals) as well as in the original proceedings in relation to claim of rebate and corresponding appropriation proceedings. Being so, according to the learned Advocate the order passed by the Hon'ble Madhya Pradesh High Court was equally applicable to the matter in hand. 5. Perusal of the records, undoubtedly disclose that there was an order passed by the adjudicating authority confirming the demand agai....

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.... merely because there is no stay by the Appellate Authority. Undoubtedly, in normal course the authorities are advised to stay their hands once the Appellate Authority is seized of the matter and to wait for appropriate decision of the Appellate Authority. It is so because unless the appellate proceedings are concluded, there is no finality to the adjudication order passed by the lower authority. That by itself will not mean that in each and every case the authority will have to wait for the final decision by the Appellate Authority irrespective of the fact whether there is stay or not. When any dispute arises in relation to the execution of the order during the pendency of the appeal, the same will have to be decided based on facts of each....