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2015 (11) TMI 1514 - HC - Central ExciseRefund claim rejected - commissioner has kept the appeal in “call book” - Held that:- Commissioner has kept the hearing of the appeal in abeyance sine die. This is presumably because the Department's appeal against the judgment of the Tribunal, which is in favour of the petitioner, is pending before the High Court. However, we notice that while admitting the appeal, the High Court has rejected the Department's stay application. When, thus, the Court refused to stay implementation of the judgment of the Tribunal, benefit thereof must flow in favour of the assessee who has succeeded. The action of the Commissioner in keeping the appeal against the order of the adjudicating authority refusing to grant refund would be an indirect attempt to deny the benefit to the petitioner flowing from such judgment of the Tribunal when the High Court refused to grant protection. The Commissioner by way of indirect method cannot bestow the same unto himself. Under the circumstances, the Commissioner shall withdraw the appeal from the Call Book and dispose of the same as directed. The petition is disposed of with these directions.
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