Commissioner of Central Excise Vs. Voshkod Industries Ltd.

1. the refund claim filed by the assessee of rs. 6,25,327/- was dismissed by the dy. commissioner on finding that the assessee had failed to substantiate their claim on the strength of documentary evidence. he made it clear he was not going into the merits. the commissioner (appeals) reverse. the decision on the finding that all the regular documents were attached to the refund claim. since the ground on which the claim was rejected was invalid, the appeal was allowed. against this order revenue have filed the appeal, an application for stay of operation of the order and also an application for early hearing to the case.2. in the grounds of appeal the facts leading to the claim of refund have been discussed. the averment is made that the adjudicating authority had gone into the merits of the case. the observation of the commissioner (appeals) that documentary evidence was produced is also doubted.3. i have carefully considered the submissions. the letter dt. 1.5.2000 by the dy. commissioner to the assessee factory under which the document was asked to be produced is quire vague. the copy of the show cause notice is not placed on record. the adjudicating authority talks about merits but states that he was not going into merits. on the production of documents which is a question of fact, also, the revenue does not see eye to eye with the commissioner (appeals). in this situation i find no reason to stay the operation of the order. also do not find merit in the application for early hearing, since the issue is unclear and revenue is small. both applications are dismissed.