2004 (12) TMI 478

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..... ral)]. - This application filed by the assessee seeks stay of operation of the impugned order of the Commissioner (Appeals). The original authority had, in an order dated 7-11-2003, sanctioned refund of an amount of Rs. 3,78,690/- to the assessee but appropriated the same towards a pre-existing demand of duty of Rs. 2,47,94,011/-. This order of the Dy. Commissioner was affirmed by the Commissione .....

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..... inst the demand of duty of Rs. 2,47,94,011/- is due to be considered on merits by the Commissioner (Appeals) pursuant to the remand order passed by this Tribunal in Appeal No. E/655/2004. Hence, apparently, it is premature on the part of the Revenue to assert that the above amount of duty is "due" to them from the assessee and, in such circumstances, the Board's Circular seems to work in favour of .....

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