9911796707
TMI Blog1993 (6) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the instant appeal of Revenue. By the said order-in-appeal, the Collector (Appeals) had accepted their plea that when the amounts demanded are still in dispute as the same are under appeal, it would not be fair to make coercive recovery of the same before the dispute is settled. While holding so, he made an observation that if the Central Excise authorities want to make this type of coercive recovery they should be prepared to make refunds also immediately the application is made whether that refund application is in dispute or not. The appeal was thus allowed by him with direction that the amount coercively recovered from their entitlement should be granted to them as credit in their P.L.A. of the appropriate commodity. This has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Collector fixing a loading percentage of 15% on the approved price as Margin of Profit, had been challenged by them in appeal before the Collector (Appeals). His decision was to allow the appeal partly. Against this order-in-appeal, they had filed an appeal to the Special Bench of the Tribunal. The Department, for its part, had also filed an appeal to the Tribunal against the same order. Shri Mookherjee was requested to submit copies of such appeals filed before the Tribunal. The same have been submitted by the respondents herein. 3. We have considered the submissions made before us. We have perused the record. From the refund that became due to the respondents as a result of the decision on their Revision Application given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 and 850.00 claimed by the appellants before him, who are the present respondents. It is this order which is before the Special Bench on challenge by both the sides. The respondents herein as well as the appellant Collector had not submitted any stay order issued by the Special Bench of the Tribunal before whom the said appeals have been filed. These appeals have been registered as E/164/87A of 6-4-1987 and E/198/87A of 22-4-1987. The final outcome of the appeals have not been reported to us. However, for the disposal of the present appeal which is concerned with the order-in-appeal dated 5-9-1983 of the Collector (Appeals) the recovery of the amounts demanded in terms of the RT-12 endorsements will not be in order as the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29-10-1986, it is that order which is holding the field at present, that is to be implemented. If the entire amount adjusted against their original refund has already been refunded, in pursuance of the orders dated 28-4-1989 and 15-2-1991 passed by this Bench on the Stay Application filed by the Collector in connection with the present appeal, some amount will become due from the respondents by re-assessment carried out on the basis of assessable value of Rs. 950.00 per Metric Tonne fixed by the Collector (Appeals) in his order dated 29-10-1986. This shall be paid by them. The position will, however, be reviewable in the light of the final outcome of the two appeals filed by the respective sides before the Tribunal challenging the order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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