2023 (10) TMI 869

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.... Shri S. Mukhopadhyay, Authorized Representative for the Appellant Shri Rahul Tangri, Advocate for the Respondent ORDER PER K. ANPAZHAKAN : The present appeal has been filed by the department against the impugned Order-in-Appeal dated 13.12.2012, passed by Commissioner (Appeals), Bokaro. The issue involved in the appeal pertains to refund of Rs. 62,71,449/- arising out of refund of pr....

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....(21) STR 548, and set aside the underlying OIO. Aggrieved against the impugned order of the Commissioner (Appeals), the department has preferred this appeal. 2. Thus, the issue to be decided in the present appeal is whether the department is right in appropriating the refund of pre deposit sanctioned to the Respondent, against another demand where stay has been granted and pending for more than....

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....d. 3. We observe that the issue is no loner res integra as per the decision of Hon'ble Punjab and Haryana High Court in the case of PML Industries Ltd. v. CCE (2013 (4) TMI 101 - Punjab and Haryana High Court, which has been affirmed by the Hon'ble Supreme Court in Commissioner v. PML Industries Ltd. (2016 (10) TMI 728 - SC Order), wherein the following observations were made by the Hon'ble Hig....

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....nd renders the right of appeal as illusory. An order passed by a judicial forum is sought to be annulled for no fault of assessee. Therefore, in terms of judgments in Anant Mills Ltd. and Seth Nandlal cases (supra), such condition of automatic vacation of stay on the expiry of 180 days, has to be read down to mean that after 180 days the Revenue has a right to bring to the notice of the Tribunal t....