2004 (9) TMI 438

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..... [Order per : V.K. Agrawal, Member (T)]. M/s. Pfizer Ltd. have filed this appeal against Order-in-Appeal No. 353/2004 dated 6-5-2004 by which the Commissioner (Appeals) upheld the appropriation of refund amount towards Government dues against the Appellants. 2. We heard Shri J.P. Kaushik, learned Advocate for the Appellants, and Shri Kumar Santosh, learned SDR for the Revenue. In this matt .....

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..... dated 12-6-2002 and their application for extension of Stay after the expiry of 6 months was pending before the Tribunal. He has also contended that as per the decision of the Tribunal in the case of Jay Kay Synthetics v. CCE, Chandigarh - [2002 (145) E.L.T. 718 (T)=2002 (48) RLT 28] show cause notice is to be issued before appropriation of the amount. 3. We have considered the submissions of b .....

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