2006 (10) TMI 102

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.... has been filed by the Revenue. Apparently, in the stay application, the provision under which such an application has been made, is not indicated. In this application, the Revenue has prayed to stay the operation of the impugned order of Commissioner (Appeals) and to pass such order or orders as may be deemed fit and proper in the interest of natural justice. 2. On being asked under which prov....

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....oblem can stand the assault of sustained thinking. In the penultimate paragraph of the order, the Learned Commissioner (Appeals) has thought over in the following manner, which prima facie, appears reasonable to us at this stage:. "The further contention of the appellant that the duty in question was got deposited by the Department under pressure, after expiry of limitation period i.e. the Bill....

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....plicable when duty paid subsequent to clearance of goods. This view has been taken by the CESTAT in the case GujaratState Fertilizer v. CCE - 2005 (186) E.L.T. 607 (Tri.-Mumbai)." 4. We have examined the case records and heard both sides. Rule 41 referred to above relates to the orders of the Tribunal and not to those of authorities below. To "prevent abuse of its process" is again with referen....

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....final hearing in its due course. 5. The asseverations have been made by the learned SDR, that there is a dire need to secure the ends of justice as the Commissioner (Appeals) has passed a decision adverse to the interests of Revenue. At this rate, such an argument would mean that any quasi-judicial order passed by the Commissioners which prods the "interest" of Revenue favouring an assessee cou....