2003 (6) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... find that the stay application as well as the appeal both can be disposed of simultaneously. Therefore, I proceed to decide accordingly. 2. This appeal has been filed by the appellants against the impugned order-in-appeal, dated 24-2-2003 vide which the Commissioner (Appeals) has affirmed the order-in-original, dated 10-10-2001 of the adjudicating authority disallowing the refund of Rs. 59,000....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... after the passing of that favourable order by the Commissioner (Appeals) took the credit in their PLA of Rs. 59,000/-. The Department, however, served them a show cause notice for recovery of that amount on the ground that they were required to file a regular refund application. The adjudicating authority confirmed the demand of that amount with penalty of Rs. 25,000/-. The Commissioner (Appeals)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filing the refund application. To the same effect is the law laid down in the case of Vimal Alloys v. CCE, Chandigarh, 2002 (48) RLT 550 (T). In face of this position of the law, the appellants had rightly taken the credit of the amount of Rs. 59,000/- in their PLA after the passing of the favourable order in their favour by the Commissioner (Appeals) under whose orders they initially made the de....