1999 (12) TMI 604

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.... S.K. Bagaria, ld. Advocate submits that the investigation was made by DRI, Jaipur in respect of export made by the appellants through different ports. During the course of investigation and prior to start of the adjudication proceeding, the DRI directed the appellants to deposit the excess amount and rebate claimed by them which amounted to Rs. 3,91,120/-, which was duly deposited by the appellants vide TR-6 Challan dated 22-4-1998. In the present adjudication order, the Commissioner is admitting that the duty confirmed by him stands deposited by the appellants vide the above treasury challan but he has directed the appellants to deposit the same again in his Commissionerate and claim refund from the Jaipur Commissionerate as there would b....

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....urse of action will be that the noticee should pay Rs. 1,10,782/- in the proper nominated bank under the jurisdiction of this Commissionerate and on production of relevant copies of TR-6 challan they can claim refund of the equivalent amount from the jurisdictional A.C. of Jaipur in order to avoid double payment". 3. Shri Bagaria, ld. Advocate, submits that he is not aggrieved with the confirmation of duty demand of Rs. 1,10,782/- by the Commissioner but is aggrieved by the direction made by him to the appellants to deposit the amount again in the jurisdiction of Calcutta Commissionerate and to claim refund of the equivalent amount from the Jaipur Commissionerate. He submits that the Department being one throughout India, such direc....