2011 (2) TMI 985

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....sed by Commissioner (Appeals) Revenue has filed the present appeal along with a stay petition. As the facts are simple, we proceed to decide the appeal itself.   2. After hearing the learned DR, we find that demand of duty of Rs.14,63,968/- was confirmed against the respondents along with imposition of penalty. During the pendency of the appeal against the order dated 07.09.06 confirming t....

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.... in modvat account would not serve their purpose. As such they prayed that the said amount be sanctioned to them in cash.   4. The Commissioner (Appeals) accepted the above plea of the respondent and allowed the refund claim in cash. The said order of Commissioner (Appeals) is impugned before us.   5. After hearing the learned DR we find that though the Commissioner (Appeals) has r....