2015 (3) TMI 118

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..... Commissioner (AR) ORDER Per: Ramesh Nair: The applications filed under Rule 41 of CESTAT (Procedure) Rules, 1982 for passing the order for implementation of the Hon'ble Tribunal order no. A/153-155/2013-/C-IV dated 7/1/2013 - 2014 (300) E.L.T. 543 (Tri. - Mumbai). In the application it was submitted that this Tribunal has passed the final order on 07/1/2013, wherein the penalty imposed und .....

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..... cants. 5. It is observed that Revenue has retained the pre-deposit amount for more than 2 years after passing of the final order of this Tribunal for no reason. The Revenue neither filed an appeal against this Tribunal order nor obtained any stay, therefore, it is clear case of harassment to the assesse that the legitimate claim of the applicant has not been granted. Therefore, the Commissioner ( .....

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