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2016 (2) TMI 23 - HC - Central ExciseRefund - Commissioner (Appeals) is not deciding the appeals of the petitioners only on the ground that the Department's appeal against the judgment of the Tribunal is pending before the High Court. - Held that:- High Court has refused to grant stay against the judgment of the Tribunal, the Commissioner cannot indirectly ensure such stay by refusing to process and decide the appeals of the petitioners. This is precisely what the Commissioner has done in the present case. Refusal to decide the appeals on the ground that the Department's appeals are pending before the High Court would tentamount to ensuring stay against implementation of the decision of the Tribunal, which the High Court refused to grant. - the petition allowed - Decided in favor of assessee.
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