2007 (12) TMI 61

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.... of the Order-in-Appeal No. KPS/190/BVI/97, dt. 20-3-98 and KPS/28/BV/97, dt. 16-2-1998. Revenue was granted time to produce stay order or an appeal if any, filed against these two orders before the Tribunal when the matter was called out last time. Revenue has not produced any documents to indicate these two orders were under challenge. In the absence of any appeal against these two orders, which allowed the appeal of the assessee against the denial of Modvat credit, the refund that arises as a consequential relief cannot be challenged. 5. Accordingly, in view of the facts and circumstances of the case, the appeal filed by the Revenue against the current impugned orders are devoid of merits and are liable to be set aside and I do so. Appe....

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....partmental appeal against O-I-A No. KPS/190/BVI/97, dt. 20-3-98 in respect of M/s. Vikas Testing & Development Labs has been upheld, and the said O-I-A being set aside, the Order-in Appeal No. RJB/M-II/38-39/2002, dated 16-4-2002 (in respect of M/s. Vikas Testing & Development Labs) passed by the Commissioner (Appeals) disallowing departmental appeal challenging the order of the Asstt. Commissioner 'granting refund, is not legal and needed to be set aside. (e) The CESTAT while passing the above said impugned order did not take into account its earlier order No. C-I/837-38/03-WZB, dated 27-3- 2003 which appears to be an error apparent on the records of its impugned order No. A/838-839/07/C-IV/SMB, dated 28-5-2007 and the same needs to be re....