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TMI Blog1990 (3) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... t Regional Bench at Bombay and had also preferred the above-mentioned Stay Petition. The Stay Petition was decided by West Regional Bench on 30-8-1989 and the applicant was directed to deposit a sum of Rs. 4 lakhs in cash and furnish bank guarantee for the balance amount. The applicant has not complied with the said order. Meantime, as the subject-matter was within the jurisdiction of the Special Bench, the record of the appeal has been transferred to the Special Bench at New Delhi. Thereafter, the applicant submitted this application before the WRB, but as the appeal was transferred to the Special Bench, he was directed to prefer this application before the Special Bench. That is how the applicant has preferred this Misc. Application befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Manual - Cen Tax -Ninth Edition 1989-90) reads as under : Except in cases covered by paragraph 4 above, as soon as orders have been issued on the condonation applications and/or stay applications, the Registry of the Regional Bench will forward the appeal and connected records to the Central Registry of the Tribunal at New Delhi. Further action on the appeal will be taken by the concerned Special Bench at New Delhi, which will also deal with all further applications and references connected with such appeals. 5. As per this direction, the appeal has been forwarded to this Bench and has been duly numbered. So, all further applications connected with such appeal have to be dealt with by the Special Bench at New Delhi. So, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of determining the legality, propriety and correctness of the order in original passed by the Assistant Collector (granting the refund). In accordance with the said directions, the said Assistant Collector filed an application in form EA-2 U/Sec. 35E(4) of the Act which was treated as an appeal and after hearing the parties (including the applicant/appellant), the Collector (Appeals) set aside the Order-in-Original dated 5-4-1979 and also set aside the orders of refund and allowed the appeal. Against this order, the applicant/appellant has come in appeal. 10. It has been contended in this application and submitted by the Ld. Advocate, Sh. Dave that the provisions of Sec. 11A have to be followed for recovery of the refund which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection. So, the applicant/appellant has prima facie case. We have noted that this point was not raised in the Stay Petition which was decided by the WRB and so they had no occasion to express any opinion on this aspect of the case. So, this being a new point decision on which does not amount to reviewing or revising the order passed by the WRB, but it will be on a new ground. This is a point of law and we are satisfied that it can be raised and new Stay Petition would be maintainable on this ground. 13. It may also be noted that if, in view of the above citations, the department may not be able to recover the amounts before the adjudication of the show cause notices, the department cannot be permitted to recover any part, even tempor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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