Assessee not liable to pay duty, directed to credit account. Revenue's refund adjustment petition dismissed.

The High Court of Punjab & Haryana at Chandigarh held that the respondent-assessee was liable to pay duty of Rs. 9,05,814.44. The Tribunal's order directing the assessee to make the deposit was set aside, and the assessee was directed to take credit of the amount in his PLA account. The Revenue's petition for refund adjustment was dismissed.

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The High Court of Punjab & Haryana at Chandigarh held that the respondent-assessee was liable to pay duty of Rs. 9,05,814.44. The Tribunal directed the assessee to make the deposit, which was done. The Tribunal's order was set aside, and the assessee was directed to take credit of the amount in his PLA account. The Revenue's petition was dismissed as the refund had already been adjusted.

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