2006 (12) TMI 374

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..... Justice R.K. Abichandani, President]. In this stay application, the Revenue prays for the stay of the order in appeal dated 31st July 2006 made by the Commissioner (Appeals) in which the Commissioner has held that the appeal was not maintainable since the order of the Assistant Commissioner was made in compliance of the order of the High Court. It appears from the record that the Hon ble Pu .....

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..... fy the amount payable to the petitioner and recover the excess amount, if any. Thereafter, pursuant to the order of the Punjab Haryana High Court, it appears that the Assistant Commissioner made an order on 15-10-2004 sanctioning an amount of Rs. 39,37,301/- as interest payable to the respondent out of which, since Rs. 11,85,507/- was already paid, the remaining amount was ordered to be paid. Wh .....

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..... 3. It is clear from the adjudication order that, the order itself contemplated re-quantification of the amount payable to the present respondent and recovery of excess amount, if any, was to be done, if that was so warranted by the decision of the Apex Court. Therefore, if the process of re-quantification is warranted as per the decision of Hon ble the Supreme Court, in the order made by the Assi .....

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