DALMIA CEMENT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The Revenue has sought stay of the Final Order No. 222/89, dated 6 -6 -89 vide which the appeal of the Respondents was allowed and the Revenue was directed to refund the duty amount to them in the light of the decision of the Apex Court in Mafatlal Industries Ltd. v. Union of India reported in 1997 (89) E.L.T. 247 (S.C).

(2.) Earlier the stay application of the Revenue was dismissed by the Tribunal on the ground that they had already moved a reference application before the Hon'ble Delhi High Court and the Hon'ble High Court vide its order dated 14 -9 -2000 had directed the Tribunal to refer the question of law for its opinion. But the Hon'ble High Court has now again issued directions to the Tribunal to hear the stay application on merits.

(3.) We have heard both sides.