9911796707
TMI Blog2018 (12) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant / orig. appellant Ms. P.S. Cardozo for the respondent P.C. 1. Appellant has taken out this notice of motion seeking stay of operation of an order dated 22.01.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT" for short). 2. The need to file this notice of motion arises in following back ground. 3. The CESTAT had passed an order on 22.01.2014 dismissing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 is correct even if it is assumed for the sake of argument that the finding of the Tribunal that inputs purchased have been sold / diverted is correct, when undisputedly entire credit amount stands paid / reversed by the Appellants, by way of payment of duty of purported final products? (3) Whether - even if it is assumed for the sake of argument that the finding of fact by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l & Engineering Ltd., in which the decision of larger bench of the Tribunal in case of Kisan Sahakari Chini Mills Ltd. was considered. The Tribunal in the judgment impugned in the tax appeal held that in the decision in the case of Sunrise Structural & Engineering Ltd. the Bench has wrongly distinguished the judgment of the larger bench. The correctness of the view of the Tribunal is at large befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has granted said request and thus, would take up the appeals for out of turn hearing from other older matters. It is in this back ground, the assessee's fresh request for stay of the order of the Tribunal has been made before us. 6. Having heard learned Counsel for the parties and having perused the documents on record, it would emerge that the pending appeal before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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