2001 (4) TMI 924

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal he moved an application praying for stay of recovery of the amount covered by the impugned order and for waiving pre-deposit of the duty claimed, namely, Rs. 9,05,814.44. While disposing of the application for Stay by Order dated 7.10.93, appellant was directed to deposit the entire duty amount within 3 months there from. In compliance with the order, differential duty demanded by the impugn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w cause notice dated 29.1.2001 was issued asking the assessee to show cause why the claim for refund should not be rejected. To say the least, the show cause notice is the out-come of the Officer's ignorance of the law. 3. The amount deposited pursuant to the Order passed by this Tribunal under Section 35 F of the Act should have been returned after the Final Order dated 15.2.99 by the Depa....