2004 (2) TMI 389

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..... per : Justice K.K. Usha, President]. We find merit in the complaint of the appellant that the respondent could not have adjusted the amount of Rs. 2,78,623/- towards the duty liability under orders passed by Commissioner (Appeals), dated 23-10-2003 and 28-10-2003. The applicant submits that even before expiry of three months time due to it for filing appeal against orders of the Commissione .....

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..... r (Appeals), dated 23-10-2003 and 28-10-2003 before this Tribunal and the appeals are pending. Whether the appellant therein are entitled to exemption from pre-deposit or whether they are entitled to stay of recovery of demand impugned, are not matters to be considered in these appeals. In the light of the above, we direct the respondent to refund the balance amount of Rs. 2,78,623/- to the applic .....

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