2008 (6) TMI 448

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..... C.S. Rajput, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. By this application the assessee-appellant seeks implementation of the order dated 5-4-2005 in terms of which the appellant was directed to pre-deposit Rs. 3 lacs and the recovery of the balance amounts was stayed. The said order was extended till disposal of the appeal on 24-1-2006. In the meantime, it so h .....

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..... -2006 (supra). In our opinion, notwithstanding the non-communication of the said order, even if it was so, the Assistant Commissioner could not appropriate the amount. That would be contrary to the order of this Tribunal dated 24-1-2006 and, therefore, the money has to be refunded to the appellant. We accordingly direct the concerned authority to refund the amount of Rs. 63,905/- within a week of .....

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