2007 (4) TMI 451

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..... r the Respondent. [Order]. Both the Miscellaneous applications were heard. The learned Counsel points out to the Misc. Application No. 112/2007 and submits that the Tribunal had passed the Final Order No. 994/2005, dated 22-6-2005 and also a Miscellaneous Order No. 304/2006 dated 23-3-2006 [2006 (202) E.L.T. 504 (Tribunal)] giving detailed reasons for granting benefit to the appellants a .....

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..... ead of obeying the Tribunal s order, he has fixed for personal hearing on 11-4-2007. It is apprehended that the Assistant Commissioner of Central Excise, Bangalore-I Division may not grant relief. He is required to implement the Tribunal s order and not for fixing the date for personal hearing. Further prayer is to seek stay of the proceedings of the Assistant Commissioner of Central Excise, Banga .....

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..... on No. 112/2007 seeking implementation of the order. The Commissioner is required to file his comments on the cited Misc. application. The prayer of the appellants to grant stay of the proceedings of the Assistant Commissioner of Central Excise, Bangalore-I Division in the cited show cause notice is justified. The Assistant Commissioner shall not proceed with the hearing fixed on 11-4-2007 and sha .....

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