TaxTMI 
TaxTMI 
1992 (8) TMI 160
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Account on 31st March 1992 by the Superintend....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed 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 and the latter had not complied with the direc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 unhappiness at the attitude which he has taken d....