2003 (2) TMI 376

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..... al Excise (Appeals) had reversed the lower order and had held the appellants before him as eligible for refund. Against this order an appeal was filed on the instructions of the Executive Commissioner in terms of Section 35B(2) of the Central Excise Act, 1944. On being informed that in consequential proceedings the refund had been paid to the assessees, the Tribunal passed orders dismissing the Re .....

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..... n application under Section 35C(2) to have been filed, it would be presumed by the CEGAT that such payment had the concurrence of the jurisdictional Commissioner. In fact the refund was paid even before the Commissioner had filed the present appeal. It is not material whether a protective demand was issued or not. It is the conduct of the Revenue which made the very filing of the appeal as an infr .....

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