AIRLIGHT ELECTRONICS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed these appeals against Order -in -Appeal passed by the Commissioner (Appeals). Since common issue is raised in these appeals, therefore, they are being taken up together.

(3.) THE brief facts of the case are as under. The appellant filed a refund claim on 13.12.2002 in pursuance to the Final Order passed by the Tribunal, whereby the demand and penalty imposed on the appellant were set aside. During the proceedings which were set aside by the Tribunal, the appellant deposited an amount of Rs. 4,30,326. On 16.11.99 another amount of Rs. 7,48,416 was deposited in pursuance to the stay order passed by the Tribunal for hearing of the appeal.