1999 (12) TMI 351

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..... thanam, Advocate, for the Appellant. Shri S.P. Rao, JDR, for the Respondent. [Order]. - These are two appeals i.e., E/2189/99-NB and E/2190/99-NB. The party has also filed stay application No. E/S/1422/99-NB in appeal No. E/2190/99-NB. 2. Shri Santhanam submitted that these two appeals are inter-linked and connected. Further he said that there were two demands i.e., Rs. 12,48,000/- and R .....

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..... law. Since the matter was pending before the Tribunal, they should have refunded the amount of Rs. 5,00,000/-. In Order No. 967/98 dated 18-6-1998 in appeal No. E/1508/98-B-1 the Tribunal remanded the matter directing the party to deposit a sum of Rs. 2,00,000/- and on such deposit, the Commissioner (Appeals) was required to hear the matter on merits. On remand, in the readjudication proceedings, .....

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..... has already been complied with by the party inasmuch as Rs. 2,00,000/- has already been appropriated by the department out of the refund due to the party in another appeal, that itself is in compliance as per direction of the Tribunal and, accordingly, in view of the compliance, the Commissioner (appeals) is required to decide the matter on merits and to pass an appropriate order in accordance wi .....

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