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2019 (4) TMI 20

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..... onfirmed vide order dated 28.02.2007 was due to the Government, which can be recovered by taking shelter under Section 11 of the Act. Appeal allowed - decided in favor of appellant. - Appeal No. E/89570 to 89578/2013 - A/85612-85620/2019 - Dated:- 29-3-2019 - Mr. S.K. Mohanty, Member (Judicial) None for appellant Shri Sanjay Hasija, Authorized Representative for respondent ORDER Per: S.K. MOHANTY These appeals are directed against the impugned order dated 30.08.2013 passed by the Commissioner (Appeals), Central Excise, Customs Service Tax, Nagpur. 2. Brief facts of the case are that the appellant is engaged in manufacture of paper and products thereof, falling under Chapter 48 of the schedule to the .....

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..... 6.10.2016 passed by this Tribunal in appellant s own case. It has been contended by the appellant that the orders-in-appeal dated 26.06.2007 against which the amount in question was appropriated by the department, were appealed against before the Tribunal, which were disposed of vide above referred order dated 26.10.2016, in partly allowing the appeals in favour of the appellant. Thus, it is stated by the appellant that since the matter arising out of the earlier orders passed by the department were in dispute and the same order were challenged by way of appeal, the provisions of Section 11 of the Act cannot have any application for appropriation of the sanctioned rebate claimed amount. 4. On the other hand, the Learned AR appearing for .....

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..... e Tribunal vide order dated 07.02.2008, while considering the stay application filed by the appellant in respect of appeal nos. E/1312/07 and E/1313/07, had directed for pre-deposit of the amount of ₹ 3,00,000/- and ₹ 10,00,000/- respectively within 8 weeks and also recorded that on such compliance, the balance tax as well as penalty shall stand waived and recovery thereof stayed pending these appeals. Pursuant to the order dated 07.02.2008, the appellant had in fact, complied with the terms dictated therein. Further, I also find that on an application filed for extending validity of above stay order, the Tribunal vide order dated 27.06.2011 had allowed the applications for extension of stay till final disposal of the appeals. T .....

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