2019 (11) TMI 234

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....ce dated 31.05.1994 and the proposal thereof was confirmed in April, 1998. The Commissioner (Appeals) also ordered pre-deposit of 100% duty. However, penalty in full was waived off. It is only vide order dated 06.08.2012 in an SLP of the Appellant that Hon'ble Supreme court directed for restoration of the previous appeal, directing the Commissioner (Appeals) to dispose of the same on merits without taking any coersive steps during the pendency thereof. In furtherance of the said order Commissioner (Appeals) allowed the appeal of the Appellant vide order dated 08.02.2016 holding the Appellant to be entitled for the refund of the aforesaid entire amount. 2. In furtherance thereof the said amount got refunded on 19.04.2006. It is therea....

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....e of the due adjudication orders not only of the adjudicating authorities of the department but also by the High Courts and even by the Hon'ble Supreme court. It is submitted that interim order of Commissioner, Bhopal directing pre-deposit of 100% duty was challenged by the Appellant before High court, Jabalpur where 1⁄4th amount of duty was directed to be pre-deposited within three weeks time vide Order dated 07.05.1999, the SLP thereof was also dismissed vide Order dated 15.07.1999. Before the pendency of said SLP, since Commissioner (Appeals) had already dismissed the appeal Hon'ble Apex Court ordered the restoration thereof. The order of Commissioner (Appeals) was challenged before CEGAT/present CESTAT. However, the appeal....

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.... referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount. It is observed that this provision is the amended provision as applicable w.e.f 06.08.2014, the proviso makes it abundantly ....