2000 (5) TMI 364

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....above order dated 9-10-1998, stating that the sanctioned amount of Rs. 91,434.95 was being adjusted against the Central Excise duty due from M/s. Rathi Alloys and Steel Ltd. in terms of Order-in-Original No. 94/97 dated 8-1-1998. As per the corrigendum; the Assistant Commissioner's order took a final shape as follows : "Consequent upon the final order 448/98-CE dated 9-6-1998 of the CEGAT." I hereby sanction the refund of Rs. 91,434.95 to M/s. Rathi India Ltd., MIA, Alwar. However, since an amount of Rs. 363344.43 is pending realisation against M/s. Rathi Alloys & Steel Ltd., MIA, Alwar in terms of order-in-original No. 94/97 dated 8-1-1998 passed vide C. No. V (72)11/Dem/95. The amount of the refund i.e. Rs. 91,434.95 is adjusted against ....

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....ted that the lower appellate authority has passed the impugned order without going into the merits of the case and by treating the appeal as an appeal against the earlier orders of the Assistant Commissioner and not as one against the Assistant Commissioner's order impugned in that appeal. He has further submitted that, in the appeal before the Commissioner (Appeals), the appellants had not only challenged the Assistant Commissioner's order dated 7-6-1999 but also had challenged his earlier orders. The lower appellate authority, however, did not entertain the challenge against the Assistant Commissioner's earlier orders. To this extent, the impugned order of the Commissioner (Appeals) cannot be sustained in law, according to ld. Advocate. H....