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2016 (6) TMI 18

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..... :- even CBEC circular advises field formations to try and obtain stay only where orders have been passed by Commissioner (Appeals). In this case the order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)). - Stay applications dismissed as misconceived and infructuous - ST/Stay/52146/2015 in ST/53521/2015-CU. (DB) - Stay Order No. 50508/2016 - Dat .....

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..... refund should not be withheld. 4. We have considered the contentions of both sides. At the very outset it has to be stated that the stay application is misconceived and infructuous. The above cited CBEC Circular dated 1.6.2015 inter alia, as under : Sub: Proposal to file Special Leave Petition (SLP) against Order dated 11-32015 of the Honble High Court of Karnataka in Writ Appeal No. .....

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..... Commissioner of Central Excise/ Customs and decision is taken to contest them before CEGAT. In such cases appeal/ stay application should be filed expeditiously well before the expiry of stipulated period of three months (and not waiting for the last date of filing of appeal). However, no refund/ rebate claim should be withheld on the ground that an appeal has been filed against the order gi .....

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