2004 (1) TMI 92

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.... Mr. B. Sarma, learned C.G.S.C. 2.This petition has been filed for refund of the excise duty amounting to Rs. 2,88,47,034 from May, 2001 to March, 2002 and Rs. 5,67,60,645/- for the period of April, 2002 to September, 2003. This refund has been claimed as per Government of India notification dated 8th July, 1999. 3.Exemption of Excise duty has been granted to the Industrial Units situated in....

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....factory premises in the State of Meghalaya and is engaged in the business of manufacture and sale of aerated water. The petitioner company acquired the factory on 2-5-2000 and started its commercial production with effect from 15-5-2001. Thereafter, during the course of business, the company expanded the installed capacity of the factory beyond twenty five per cent as specified in the notification....

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....fore the Customs Excise & Gold (Control) Appellate Tribunal (CEGAT), Kolkata. The Appellate Tribunal by the order dated 16-9-2003 rejected the prayer of the Commissioner of Central Excise for stay of the order passed by the Commissioner of Appeals. 6.Mr. P.K. Goswami, learned Senior Counsel submits that since the prayer for stay has been rejected, the respondent authority has no option but to r....

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....y where the orders passed by Commissioner (Appeals) suffer from serious infirmities and it involves grant of heavy refunds." 7.It would appear from the above circular that the claim for refund/rebate cannot be withheld in the absence of an order of stay by the appellate authority. In the instant case, as stated above, the learned Tribunal has rejected the prayer for stay. Therefore, on the stre....