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2006 (3) TMI 73

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..... sioner in ordering the appropriation is in gross violation of the order of stay - appropriation of Rs. 20.54 crores ordered is bad in law & is required to be set aside & the Asst. Commissioner is ordered to grant a refund of the amount - E/1926/2003 - M/583/2006/C-II(EB), - Dated:- 29-3-2006 - Ms. Archana Wadhwa, Member (J) and Shri S.S. Sekhon, Member (T) [Order per : S.S. Sekhon, Member .....

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..... t the stay granted was not further extended and on an oral mention being made before the Bench that the department is proposing to appropriate the refund of a rebate claim against the demands involved in these appeals which were pending decision. It was orally observed and directed on that mention being made that the matter has been heard and orders reserved and such pressure from the department f .....

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..... . It is settled by the Gujarat High Court in the case Poly Fill Sacks v. CCE, 2005 (183) E.L.T. 344 (Guj.) that there was and is no need to approach CESTAT each time seeking extension of stay and that the Tribunal had powers to grant stay till disposal of the appeal and in the case of Poly Fill Sacks , the department to refund the Bank Guarantee and restore the position as existed prior to .....

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