TMI Blog2008 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ge to the order of the Commissioner is totally misplaced - held that passing any order of stay will virtually amount to reviewing the previous order which is not permissible – revenue’s appeal dismissed along with stay application - E/2935/2007 - 338/2008-EX/(PB) - Dated:- 5-6-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri H.K. Thakur, Jt. CDR, for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded a categorical finding that the incidence of duty had not been passed on and the respondent was entitled to refund of the amount as detailed in the impugned order of the Commissioner. While sanctioning refund, the Commissioner (Appeals) rightly took note of the said finding of the Tribunal in an inter parte proceedings and passed order in favour of the respondent. 3. It may be mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount pursuant to the impugned order of the Commissioner itself shall be subject to the order of the High Court and, therefore, no such order at our end is unwarranted. We are also of the view that passing any order of stay will virtually amount to reviewing the previous order which is not permissible. The Tribunal can only rectify errors apparent on the face of the record and any interim order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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