9911796707
TMI Blog2006 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ts herein assail the impugned order dated 04-01-2006 passed by the Commissioner (Appeals), Central Excise, Mumbai Zone-II which in turn confirm the Order-in-Original by rejecting the refund claim for Rs. 4,24,415/-. In order to appreciate the contentions raised by both sides, the facts involves in this appeal may be summed up as follows - The Assistant Commissioner, Central Excise, Kurla Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants herein, the Department has forced and collected Rs. 4,24,415/- on 21-3-2005 (29-3-2005 realized on Bank). Thereafter, the Tribunal has considered the application filed by the appellant and extended the stay order dated 1-4-2005. Since the stay order has become operative and in force from the beginning of pendenancy of the appeal and as the Department allegedly collected the amount from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Impugned order in this appeal is perverse and without application of mind. According to him extension of stay order was passed in his absence and there was no occasion to represent about the payment collected by the Department under coercion. Furthermore, the proceedings initiated in the refund claim have been terminated or ended even during the pendency of the appeal No. E/1731/04 befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there has been a stay order while pendency of the appeal and furthermore the total demands covered by the appeal No. E/1731/04 was set aside, therefore, the appellants succeed in the matter, on both these grounds. Accordingly appeal is allowed. The amount shall be refunded along with appropriate rate of interest i.e. 6% per annum. Order accordingly. (Pronounced in Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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