Customs, Excise and Gold Tribunal - Calcutta
Bengal Rubber Mfg. Co. vs Commissioner Of Central Excise, ... on 15 October, 2001
JUDGMENT
Archana Wadhwa
1. Shri K.K. Banerjee, learned Advocate appearing for the appellants submits that the Tribunal vide its Order No.A-561-Cal/99 dated 15.6.99 had set aside the impugned order of the Commissioner and had remanded the matter to him for fresh adjudication. The appellant had already deposited an amount of Rs. 3.0 lac (rupees three lac) in terms of the Tribunal's Stay Order. He submits hat when the impugned order had been set aside the appellants had become entitled to the refund of the said amount. He also clarifies that though the remand order was passed in the year 1999, more than two years have passed the Commissioner has not re-adjudicated the matter. In these circumstances he prays that Revenue should be directed to refund the amount of Rs. 3.0 lac (rupees three lac) deposited by them in terms of the Stay Order passed by the Tribunal.
2. Shri A.K. Mondal, learned JDR appearing for the Revenue submits that the appellants have not approached the Commissioner for refund of the said amount.
3. We agree with the contentions of the learned Advocate that the amount of Rs. 3.0 lac deposited by them as a pre-condition of hearing their appeal becomes refundable to the appellants in cased their appeal having been succeeded before the Tribunal. Accordingly we direct the Commissioner to consider the appellant's request for refund of the said amount in accordance with law. The appellants would approach him for said purposes. We also expect the Commissioner to complete the de novo adjudication as early as possible. The Miscellaneous Application is disposed of in the above terms.
(Dictated & pronounced in Court)