1992 (8) TMI 160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocates, for the Appellant. Shri K.K. Bhatia, JCDR, for the Respondents. [Order]. -  When this matter was called today for reporting compliance of the Order No. 142/92-C, dated 22nd July 1992 passed by us, Shri K.K. Bhatia, the learned Joint Chief Departmental Representative submitted that it is for the appellants to indicate whether the debit which was made in the RG-23A Part II Acco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. Shri Bhatia, the learned Jt. CDR submitted that since the Tribunal had permitted the debit to be reversed, and the RG-23A Part II Account was maintained by the appellants, it was for them to have either reversed the credit themselves or to have sought the permission of the authorities for doing so. He had no information that the appellants had approached the local Central Excise Authorities a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order to the Collector particularly when this matter had come several times and we have recorded a finding that the Departmental Authorities' action in unilaterally debiting the PLA was totally arbitrary and uncalled for. We have already expressed the view that in the past itself we expected greater attention from the learned Jt. CDR in a matter of such importance and we are sorry to record our u....