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2019 (6) TMI 1604

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..... ommissioner(Appeals) and has given effect thereto. As such, the present appeal of the Department has been rendered infructuous. Both sides agree to this. The appeal filed by the Department is dismissed as infructuous. - Excise Appeal No.580 of 2010 - FINAL ORDER NO. 76612/2019 - Dated:- 27-6-2019 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri S.S.Chattopadhyay, Authorized Representative for the Appellant Dr.Samir Chakraborty, Sr.Advocate Shri Abhijit Biswas, Advocate for the Respondent ORDER Heard both sides and perused the appeal records. 2. The chronology of events is as under:- (i) July 29, 2005 : Refund application filed by Tata Steel Ltd. ( TSL ) seekin .....

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..... nuary 22, 2016 : Order-in-Original No.01/C.Ex./Refund/2016 passed by the Assistant Commissioner again rejecting the refund application filed by TSL. TSL s request for postponement was rejected on the grounds that the case had been taken up for disposal on instructions of the competent authority and that the Tribunal had not granted any stay in the appeal filed by the Department. (xi) March 15, 2017 : Appeal filed by TSL against the order dated January 22, 2016 passed by the Assistant Commissioner rejected by the Commissioner(Appeals), Ranchi by Order-in-Appeal No.39/JSR/2017. (xii) July 6, 2017 : Appeal No.E/76214/2017 filed by TSL before this Tribunal against the order dated March 15, 2017 of the Commissioner(Appeals). The said appe .....

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..... of the order it is stated as under: The case was reviewed and taken out from the Call Book for disposal on the basis of the information given by the adjudicating authority. So far as the reason for deciding the case even when the matter is in CESTAT, as claimed by M/s.Tata Steel Ltd., is that the Hon ble CESTAT has not granted any stay in the matter. 6. It is therefore clear that the Department has compiled with the order dated March 18, 2010 of the Commissioner(Appeals) and has given effect thereto. As such, the present appeal of the Department has been rendered infructuous. Both sides agree to this. 7. Accordingly, in view of the events subsequent to the filing of the appeal, the appeal filed by the Department is dismissed as i .....

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