2011 (2) TMI 1175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned Advocate for the appellants and DR for the respondent. This is an application for stay of the order passed by the Commissioner (Appeals) on 18-5-10 dismissing the appeal of the appellant against the order of the adjudicating authority dated 29-1-10. By the said order the adjudicating authority had co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... deposit. It is further contended that in view of the common issue arising in those appeals and the present one, all the appeals will have to be heard together and therefore, in view of the stay order passed earlier on 20-2-09 on similar lines, the appellants be granted relief by waiving the requirement of deposit. The contention is opposed on behalf of the department. 2. Perusal of the stay....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is also pertinent to note that impugned order clearly discloses that though the order of the adjudicating authority dated 29-1-10 holding that the earlier refund was erroneously sanctioned was sought to be challenged the appellant did not raised any new ground against the said order than those raised against the order passed in the earlier proceedings. Needless to say that the essential ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 1994 (71) E.L.T. 989 (T) and further which was confirmed by the Supreme Court in the matter of Rajasthan Spinning & Weaving Mills v. Collector reported in 1999 (112) E.L.T. A115 (S.C.) as also the decision in the matter of CCE, Madras v. M/s. Addison & Co. reported in 1997 (93) E.L.T. 429, the adjudicating authority has held that the sanction of refund order was erroneous and hence, ordered to b....