2000 (8) TMI 444

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.... B.L. Sharma, Asstt. Commissioner, for the Respondent. [Order]. - This matter relates to the return of a cash deposit amounting to Rs. 2,17,389/- and National Saving Certificates for Rs. 60,000/- furnished as security by the appellants in Appeal No. E/1787/93-NB(SM) to meet the requirements of Section 35F of the Central Excise Act, 1944. Later their appeal was allowed by way of remand as per....

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....stant Commissioner stated that out of total amount of Rs. 2,17,389/- liable to be returned to the appellants the sum of Rs. 1, 77,389/- was paid by them through their RG 23A Part II account vide debit entry No. 615, dated 12-3-1994. The Department is, therefore, liable to return only a sum of Rs. 40,000/- in cash to the party. Shri J.S. Aggarwal, ld. Advocate for the appellants is not contesting t....