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2010 (9) TMI 818 - GOVERNMENT OF INDIAExtension of stay order - recovery of amount due - Revision application - refund claims seeking rebate - goods manufactured and exported on payment of Central Excise duty paid under Rule 14 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 under Section 3A of the Central Excise Act, 1944 - held that:- original adjudicating authority’s orders of appropriations/adjustments might be proper in the given situation at time of non-existence of extension of stay already granted but the orders of the Commissioner (Appeals) herein are perfectly legal and proper as Hon’ble CESTAT extended the stay already granted. Extension of earlier Stay Order 901-903/08-CX., dated 1-9-2008 covers the intervening period also. The lower authorities are bound to comply with the said order of Tribunal. The observation of Commissioner (Appeals), that the department to ensure compliance of C.B.E.C. Circular No. 354/70/97-CX., dated 13-11-97 cannot be taken as a point to question the legality of impugned Order-in-Appeal. Rather, it is the duty of the department to ensure the correctness of the eligibility of entitlement of the impugned rebate claims in all respect before finally sanctioning/granting of the same.
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