Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (8) TMI 479

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Gowri Shankar, Member (T)]. The application is for implementation by the Commissioner of the Tribunal s orders, dated 11-11-1998 and 14-2-2000. The first order was passed on appeals by K.V. Divakar M/s. Steelco Gujarat Ltd. and the second on an application for rectification of an error in that first order. 2. The advocate for the applicant says that, as a consequence of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnot be denied to the applicant by application of sub section (2) of Section 11B of the Act, since it was an amount deposited pending disposal of the appeal and cites the judgment of the Supreme Court in Mahavir Aluminium Limited v. CCE - 1999 (114) E.L.T. 371. 3. The departmental representative says that, as suggested by the bench on the last occasion, the Commissioner has been spoken to and he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The position is all the more unfortunate on the fact that the amount has been recovered on 31-12-1997 (much before the applicant could file the appeal and stay application against that order). The stay applications were filed by the applicants on 21-1-1998 before the Tribunal. There are instructions of the Board not to restrain the Commissioner to take coercive action, if the stay application is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates