TMI Blog2017 (8) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... um on the ground that the relied upon decisions of the High Courts have not been accepted by the Department and stands challenged. Once the Tribunal order attains finality, and the same has to be given effect to. There cannot be a second opinion on the above proposition and I strongly fell that the Commissioner (Appeals) has committed an error of law - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Gujarat in the case of M/s. Indsur Global India Vs. UOI reported in 2014 (310) ELT 833 (Guj.) and (ii) the Hon ble High Court of Madras in the case of Malladi Drugs Pharmaceuticals Ltd. reported in 2015 (323) ELT 489 (Mad.) . The Deputy Commissioner of Central Excise, Perungudi Division has sanctioned the refund of pre-deposit of interest based on the above said Hon ble CESTAT's order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Hon ble Tribunal relying on the order of the Hon ble High Court (supra) is itself has been stayed by the Hon ble Apex Court, the order of the Deputy Commissioner of Central Excise, Perungudi Division following the ratio of the Hon ble Tribunal order and sanctioning the amount of pre-deposit of interest of ₹ 68,452/- is not sustainable under law. Hence, the Department Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate forum on the ground that the relied upon decisions of the High Courts have not been accepted by the Department and stands challenged. Once the Tribunal order attains finality, and the same has to be given effect to. There cannot be a second opinion on the above proposition and I strongly fell that the Commissioner (Appeals) has committed an error of law. 4. In any case, the Hon ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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