2013 (10) TMI 183

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..... fore, such amounts should serve as sufficient security for admission of their appeals and stay petitions may be allowed - The Revenue had not yet disbursed the drawback claim sanctioned and the bank guarantee executed by the applicant was also encashed by the department, these were sufficient for the purpose of admission of these appeals - Further, there shall be stay on collection of dues arising .....

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..... adjudicated by one order and the remaining four shipping bills were adjudicated by another order. 3. The Revenue has made out a case that the appellants had overvalued the goods in order to claim excess drawback. On the first case, the drawback claimed was Rs. 1,44,551/- and in the second case, the drawback claimed was Rs. 3,06,625/-. The Revenue conducted investigation about the value of goods .....

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..... issioner (Appeals). We are of the view that as the Revenue has not yet disbursed the drawback claim sanctioned and the bank guarantee for Rs.2,70,000/- executed by the applicant was also encashed by the department, these are sufficient for the purpose of admission of these appeals. Further, there shall be stay on collection of dues arising out of both the impugned orders during the pendency of the .....

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