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TMI Blog2019 (8) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... admission of the appeal only indicates that the issue raised in the appeal requires consideration and it does not in any manner reflect finally on the merits of the order of the Tribunal. The issue raised in appeal would require consideration which would be done at the final hearing of the appeal - In the present case, no circumstances have been shown which could justify denying the benefits a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Revenue has filed an appeal in this Court under Section 130 of the Customs Act, 1962 (Act) against the impugned order dated 11th December, 2017 of the Tribunal. The appeal was admitted on 3rd June, 2019 on the following substantial questions of law : Whether on the facts and in the circumstances of the case and in law, was the Tribunal justified in directing refund, by holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly passed before 11th May, 2007. Thus, the appeal was admitted as the issue required detailed examination at the final hearing. 6. In the above facts, we are of the view that mere admission of an appeal would not by itself lead to the stay of the order being appealed against before this Court. The admission of the appeal only indicates that the issue raised in the appeal requires con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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