2004 (4) TMI 501

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..... for the Respondent. [Order per : Justice K.K. Usha, President]. -  Heard both sides. We find that the appellant has made out a strong case in their favour. The Commissioner (Appeals) has not considered the contention on the basis of provisional assessment and also on the issue of unjust enrichment. The learned Counsel for the appellant submits that under these circumstances till the appeal .....

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..... sferred to the said account until expiry of one month, thereafter if the order of the Appellate Authority goes against the Appellant." 2. We adopt the above course and direct the respondent not to transfer the fund to the Consumer Welfare Fund under Section 11B of the Central Excise Act, 1944 until the present appeal pending before this Tribunal is finally decided.
Case laws, Decisions, .....

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