(Per : HONOURABLE MR.JUSTICE K.A.PUJ) The applicant, Commissioner of Central Excise, Surat has filed this application praying for stay against the operation, implementation and execution of the judgment and order dated 27.11.2007/6.2.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal No. E/368/2006.
The Commissioner of Central Excise has filed Tax appeal No. 968 of 2008. The said Tax Appeal was admitted on 20.6.2009 and substantial questions of law were framed.
Heard Mr. Gaurang Bhatt, the learned Standing Counsel appearing for the applicant and Mr. Suryanarayan, learned counsel with Ms. Anushree Kapadia, learned advocate for the opponent.
Mr.
Suryanarayan has submitted that pursuant to the order passed by the CESTAT, the refund has already been received by the opponent-assessee and hence there is no question of staying the order passed by the CESTAT. He has further submitted that even while passing the order, the CESTAT has relied on its own order in the case of Amitex Silk Mills v. CCE. The Revenue has challenged the said order of CESTAT before the Apex Court and though the appeal was admitted by the Apex Court, the stay was not granted.
In that view of the matter, there is no question of granting any stay against the order of CESTAT. This application is therefore rejected.
Office is directed to place the main Tax Appeal No. 968 of 2008 on board on 10.2.2010.
(K.A.
Puj, J.) (Rajesh H. Shukla, J.) (hn) Top