2007 (4) TMI 451 - AT - Customs

Summary

Issues:
1. Implementation of Tribunal's order for refund of Excise duty.
2. Seeking stay of proceedings before the Assistant Commissioner.

Analysis:

Issue 1: Implementation of Tribunal's order for refund of Excise duty
The appellant sought direction for the refund of Excise duty amounting to Rs. 81,573/- as per the Tribunal's Final Order No. 994/2005 and Miscellaneous Order No. 304/2006. The appellant contended that despite the Tribunal's orders, the Revenue had not refunded the amount. The learned Counsel highlighted the need for the Commissioner to ensure the implementation of the Tribunal's order. The Tribunal acknowledged the appellant's grievance and directed the Commissioner to refund the Excise duty amount. The Commissioner was instructed to file comments on the matter.

Issue 2: Seeking stay of proceedings before the Assistant Commissioner
In another application, the appellant raised concerns regarding the Assistant Commissioner of Central Excise, Bangalore-I Division fixing a personal hearing instead of granting the consequential relief of refund as directed by the Tribunal. The appellant requested a stay on the proceedings related to a show cause notice dated 8-2-2007. The Tribunal considered the submissions from both sides and noted that the matter had already been adjudicated by the Tribunal, and thus, the appellant's request for a stay on the proceedings was justified. The Tribunal directed the Assistant Commissioner not to proceed with the scheduled hearing and to wait for the resolution of the appellant's application seeking implementation of the Tribunal's order. The Tribunal allowed the appellant's application for seeking a stay on the proceedings before the Assistant Commissioner.

In conclusion, the Tribunal addressed the issues raised by the appellant regarding the refund of Excise duty and the stay on proceedings before the Assistant Commissioner. The Tribunal directed the Commissioner to refund the Excise duty amount as per the Tribunal's order and granted a stay on the proceedings before the Assistant Commissioner until the resolution of the appellant's application. The Tribunal scheduled the further consideration of the matter for a later date, emphasizing the importance of implementing the Tribunal's orders and ensuring due process in the proceedings before the Assistant Commissioner.