TMI Blog2013 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the Tribunal where refund of the amount had been stayed as per the ratio laid down in the case of Commissioner of Central Excise, Kanpur vs. Ufan Chemicals [2013 (5) TMI 703 - ALLAHABAD HIGH COURT] - There was no reason to interfere with the order passed by the CESTAT – Decided against Assessee. - First Appeal From Order No. - 851 of 2013 - - - Dated:- 11-9-2013 - Hon'ble Rajiv Shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Customs Office. At the same time, a search was also conducted at the various premises of the assessee and statements of the proprietor were recorded on various dates from 29.07.2010 to 08.09.2010 under Section 108 of the Customs Act. Later, vide order dated 19.01.2011, the custom duty for an amount of Rs.9,97,818/- was demanded along with interest and penalty. Being aggrieved, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isinterpreted the ratio laid down in the case of Commissioner of Central Excise, Kanpur vs. Ufan Chemicals; 2013 (290) E.L.T. 217 (All), where it was observed in para 9 that no one had appeared on behalf of party - respondent and that there was no objection taken by any person that the decision taken by the Committee of Commissioners of Central Excise to file the appeal was not in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. After hearing both the parties and on perusal of record, it appears that the impugned order is an interim order and final hearing is yet to be held. The grievance whatever appellant wants to raise, may be raised before the Tribunal. But presently, we find no infirmity in the impugned order passed by the Tribunal where refund of the amount has been stayed as per the ratio lai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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