TMI Blog2010 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... 60, 1867, 1868-1873, 1962 and 1863-1866/2008 - 77-89/2010-EX(PB) - Dated:- 11-2-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) Shri R.K. Verma, JDR, for the Appellant. Shri Rupinder Singh, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Since common questions of law and facts arise in all these matters, they were heard together and are being disposed of by this common order. 2. Aggrieved by the order passed by the Commissioner (Appeals) directing the refund of the amount sanctioned as rebate ignoring the department's claim confirmed by the order passed by the adjudicating authority, the Revenue is in appeal in all these proceedings. On the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri.-Bang.) = 2008 (9) S.T.R. 591 (Tri.-Bang.), CCE, Patna v. Tata Iron Steel Co. Ltd., reported in 1994 (69) E.L.T. 241 (Tribunal) and National Steel Industries Ltd. v. Union of India reported in 2001 (134) E.L.T. 616 (M.P.), submitted that since the appeal against the order of the adjudicating authority passed on 29-8-2007 was pending for final disposal, though, there was no stay granted to the order of the adjudicating authority, the authorities below could not have proceeded to execute the order regarding the confirmation of demand as such an order was yet to attain finality on account of pendency of the appeal against the same. He further submitted that the proceedings regarding the appropriation were on the basis of the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have appropriated the amount confirmed against the respondents cannot be accepted. At the same time, it cannot be disputed that if such order of confirmation of demand is set aside in appeal, the authorities will have to accordingly take necessary steps for reversing of the entries and to give appropriate effect to the consequences resulting therefrom. We do not want to say that the Department would be invariably entitled to execute an order passed by the adjudicating authority in each and every case merely because there is no stay by the Appellate Authority. Undoubtedly, in normal course the authorities are advised to stay their hands once the Appellate Authority is seized of the matter and to wait for appropriate decision of the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect upon the proceedings in hand. The impugned order does not discuss as to how stay granted to the order dated 15-5-2007 of the Joint Secretary could be a justification for ordering refund of the amount. Once in the appeal there was a specific issue raised regarding the appropriation of the amount, it was necessary for the lower Appellate Authority to decide the same on merits. It was necessary for the lower Appellate Authority to ascertain as to whether such an order of the Hon'ble High Court passed in a different proceedings can have effect upon the proceedings in hand and only an appropriate answer to same, it should have passed an appropriate order. The impugned order nowhere discloses any such exercise having been done by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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