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TMI Blog2014 (6) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the revenue under section 142 of the Customs Act, 1962 stands nullified by interlocutory order of stay passed by the Tribunal in collateral proceedings and the revenue was obliged to suo motu suggestion and prayed refund claim of the respondent without any delay - Held that:- When the penalty of ₹ 25 lakh imposed by the orderinoriginal was unconditionally stayed, it was no longer an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has committed substantial error of law in finally allowing appeal of the respondent without recording any findings on the point of controversy involved in appeal No.C/571/2009SM filed by the respondent ? (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in deciding the appeal No.C/571/2009SM filed by the respondent on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed substantial error of law in holding that order of adjustment made by the revenue under section 142 of the Customs Act, 1962 stands nullified by interlocutory order of stay passed by the Tribunal in collateral proceedings and the revenue was obliged to suo motu suggestion and prayed refund claim of the respondent without any delay ? 2. The brief facts are that the respondent is entitled to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S/11811183/ WZB/AHD/2010 dtd 4/10/2010 in Appeal No.C/S13131315/ 09DB, C/269271/ 2009, granting unconditional stay of Rs.25 lakh penalty to the appellant, was not existing. Therefore, the order of adjustment made and upheld by the lower authorities were justified. However, when stay order dtd 4/10/2010 was passed by CESTAT granting unconditional stay with respect to penalty of Rs.25 lakh Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduct the amount so payable from any money owing to such person which may be under the control of proper officer or such officer of the customs. 5. When the penalty of Rs.25 lakh imposed by the orderinoriginal was unconditionally stayed, it was no longer an amount payable by the respondent to the Department. In that view of the matter, in our opinion, the Tribunal committed no error. Allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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