1998 (9) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the demand of duty of Rs. 14,249/- which was made under show cause notice dated 2-11-1995. The Asstt. Commissioner of Central Excise, Ghaziabad, had dropped the demand but had imposed a penalty of Rs. 500/-. The Department filed an appeal with the Commissioner of Central Excise (Appeals) who ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which was imposed by the adjudicating authority. But substantial benefit of refund/credit could not be denied to them as they have applied through the RT-12 return of the succeeding month for refund of excess duty paid" 2. In the appeal filed by the Revenue, it has been pleaded that the assessee had not followed the procedure laid down for the refund of duty. They have not filed any applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e correct rate of 5%. M/s. Sahibabad Dyeing & Printing Mills Ltd. requested for the permission to take credit of Rs. 14,249/- in the RT-12 for the month of March, 1995 on the ground that they had paid duty in excess amounting to Rs. 14,249/-. They took credit in their personal ledger account vide Entry No. 26 dated 28-4-1995. It has been alleged in the show cause notice that the manufacturer did n....