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TMI Blog2004 (10) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. Both these appeals arise from common Order-in-Appeal No. 103/02-Cus., dated 15-11-2002. The appellants have filed the main appeal within time and the supplementary appeal has been filed with COD. Heard both sides as the supplementary appeal arises from the same Order-in-Appeal th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the erroneous sanction of refund as has been held by the Apex Court in the case of Madhumilan Syntex Pvt. Ltd. [1988 (35) E.L.T. 349 (S.C.)]. In fact, it is his submission that Department has issued show cause notice which is pending adjudication. It is his submission that the Department cannot recover the amounts unless show cause notice is adjudicated and hence he seeks for staying of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed granting waiver of pre-deposit of the amounts which are under recovery. In terms of Larger Bench judgment in the case of IPCL [2004 (169) E.L.T. 267 (T-LB)], the Revenue should not recover the amounts till the disposal of the appeal. As the amounts are high, appeal shall come up for hearing on 4-4-04. Miscellaneous application is in fact a stay application which is allowed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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