2008 (2) TMI 760

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..... er].  After rejecting the stay petition filed by the Revenue, I proceed to decide the appeal itself inasmuch as a short issue is involved. 2. The respondents are engaged in the manufacture of SS Cold Rolls patta/patti. Their factory was visited by the central excise officers on 28-1-2001 and a offence case was made out against them. The appellant during the course of investigation, de .....

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..... e the character of duty till they are appropriated under a formal order. Inasmuch as, there was no order for confirmation of the said deposit towards either the duty or penalty, the same is liable to be refunded to the respondent. He accordingly allowed the assessee's appeal. The said order is impugned before the Tribunal. 4. After hearing both the sides, I agree with the appellate authority .....

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