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1990 (11) TMI 293 - AT - Central Excise
Issues:
- Compliance with Tribunal's order for refund payment - Merits of Review Application (ROM) and Stay Application - Dismissal of ROM and Stay Applications - Miscellaneous Application for refund implementation Analysis: The judgment pertains to three applications filed before the Appellate Tribunal CEGAT, New Delhi. Two applications were filed by the Collector of Central Excise, Kanpur, and one by M/s. Kanpur Bottling Co. Pvt. Ltd. The Tribunal considered the contentions presented by the parties and the letters exchanged between the Central Board of Excise & Customs and the concerned parties. The Central Board accepted the Tribunal's order as correct in law and based on the facts presented. The Collector of Central Excise, Kanpur was directed to comply with the Tribunal's order for refund payment within a specified timeline. Regarding the Review Application (ROM) and Stay Application, the Tribunal found no error in its previous order dated 21-6-1990. The Board's acceptance of the Tribunal's order further reinforced the correctness of the decision. Consequently, the ROM application and the Stay Application were both dismissed by the Tribunal based on the lack of merit. In the Miscellaneous Application filed by M/s. Kanpur Bottling Co. Pvt. Ltd., the Tribunal reiterated its earlier directive for the Department to pay the refund within two months from the date of the order. As the order had not been implemented, the Tribunal issued a fresh direction for immediate compliance and required the Department to report back on the same within one month from the date of the new order. In conclusion, the Tribunal dismissed the ROM and Stay Applications due to lack of merit and reaffirmed the directive for refund payment in the Miscellaneous Application. The judgment emphasized the importance of compliance with Tribunal orders and the binding nature of decisions once accepted by the relevant authorities. The parties were instructed to adhere to the Tribunal's directives promptly.
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