2009 (12) TMI 425

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....t. Shni V. V. Hariha ran, JCDR, for the Respondent. [Order]. - Heard both sides. Shri K.R. Natarajan, Ld. Advocate, appearing for the appellants states that under the impugned orders passed by the authorities below, an amount of Rs. 55,822/- has been adjusted from the refund amount due to the appellants. He states that at the request of the departmental authorities, the appellants had voluntaril....

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....hat as per the law in force no show cause notice is required to be issued for recovery of interest or for adjustment of any amount due to the Government from the amount pay able to the assessees. He also points out that while passing the impugned order, the lower appellate authority relied on the decision of the Tribunal in the case of Kohinoor Elastics Pvt. Ltd. v. CCE, Indore - 2006 (198) E.L.T ....