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TMI Blog1999 (10) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Jyoti Balasundaram, Member (J)]. This is an application for stay of operation of the impugned order of the Commissioner (Appeals) who has allowed the appeal filed before him by the Revenue for recovery of refund of Rs. 14,63,047/- erroneously sanctioned by the jurisdictional Assistant Collector for the period 20-11-1986 to 13-11-1989 of duty paid on HDPE tapes/strips captively co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve mentioned classification list No. 24 for de novo adjudication to the Assistant Collector with the direction that it should be decided in the light of the judgment of the Hon ble Madhya Pradesh High Court in the case of Rajpack Well reported in 1990 (50) E.L.T. 201 (MP). The assessees filed 3 refund claims, one on 28-3-1995 for refund of Rs. 4,86,391/- being duty paid during the period 20-11-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Assistant Collector was not empowered to decide the classification and rate of duty in regard to items not covered by the classification list No. 24/SNI/88-89 and in respect of which classification and rate of duty had already been finally approved by the Assistant Collector. The Commissioner (Appeals) accepted the Department s contention that the Assistant Collector s order of refund amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pray for stay of the operation of the impugned order as otherwise the Department would be entitled to recover the refund already granted, which would cause them irreparable loss and hardship. However, we note that prima facie the learned DR is correct in his submission that remand order dated 14-6-1994 of the Commissioner (Appeals) is only in respect of classification list No. 24 relating to class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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