2006 (2) TMI 447

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..... , ld. Sr. Advocate for the appellants. In this case he submits that after hearing the appellants and the respondents, this Tribunal passed the stay order on 1-4-2005 from payment of duty till further orders and prima facie, the case was covered in favour of the appellants. He submits that when the stay order was in force, the Assistant Commissioner vide his order dated 16-12-2005 has adjusted the .....

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..... ndent Commissioner. The date of 2nd February, 2006, was declared a holiday and when the case was came up on 3-2-2006, the Tribunal directed the concerned Commissioner and the concerned Assistant Commissioner to remain present and to explain their case on 8-2-2006. 2. I have heard Shri Y.S. Loni, ld. JDR for the Revenue. The ld. Commissioner and the Assistant Commissioner are present today. The A .....

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..... not been done. This is nothing but disregard shown to the Tribunal by the concerned Assistant Commissioner. 4. It is disturbing that when the stay order passed by the Tribunal till further order, the concerned Assistant Commissioner has resorted to coercive measures to recover the amount from the appellants by making adjustment in their refund claim. This is not permissible. It is well settled t .....

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