ORDER
K.K. Bhatia, Member (T)
1. The Stay Petition is filed by the Revenue against the Order-in-Appeal dt. 23.11.2000 passed by the Commissioner (Appeals), Central Excise & Customs, Chandigarh. The Commissioner (Appeals) in his order has allowed the modvat credit totally amounting to Rs. 1,08,316.00 availed by the respondents on certain capital goods viz., parts of machinery, refractory bricks, boiler, wires & cables etc. by setting aside the order passed by the Original Authority. The Commissioner (Appeals) in that order has also set aside the penalty of Rs. 15,000/- imposed on the respondents by the Original Authority. I have heard Shri A.K. Jain, JDR for the Revenue. It is observed from the written Memo. of Stay application filed by the Revenue that the stay against the Order-in-Appeal is being (sic) only on the ground that the same is not proper and legal. It is observed that propriety and legality of the Order-in-Appeal can be gone into in detail only at the stage of final hearing of the appeal. The Revenue has thus not made out a prima facie case in their favour , which would call for stay the operation of the impugned order. The Stay Petition filed by the Revenue is thus dismissed.
2. The matter shall come up for final disposal in its own turn.
(Announced and dictated in the Court).