2008 (4) TMI 594

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..... lant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (oral)]. All these stay applications arise from common Orders-in-Appeal Nos. 3 to 23/2007(V-ll)(D)Cus dated 4-9-2007. Out of the stated Orders-in-Appeal, only the above named parties have filed these applications seeking stay of the operation of order, as the amounts, which have been refunded, ar .....

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..... ract was entered into earlier to the date of abolishment of the Act and they had already collected the Cess from the party. Hence, they are required to deposit the same with the Department. 4. We are of the considered opinion that the argument raised by the learned JDR does not appeal to be correct at this stage. The levy, when it is not justified and not being legal, cannot be confirmed when th .....

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