2006 (1) TMI 349

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....]. - This is an appeal filed by M/s Kohinoor Elastics Pvt. Ltd. against the order of Commissioner (Appeals) dated 19-2-2004. The appellants had deposited an amount of Rs. 5,50,000/- as pre-deposit vide the stay order of this Tribunal dated 27-7-2001. By the final order of this Tribunal, the appeal of the appellants was allowed. Since the appeal was allowed, the appellants filed refund claim bef....

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....e filed a letter dated 10-1-2006 stating that he was unable to appear and argue the matter. He has also requested that the appeal may be decided on merits. 5. I have heard the learned Authorised Departmental Representative (ADR) who reiterated the reasons given by the Commissioner (Appeals). He also relies upon this Tribunal's decision in the case of Pyarelal Rameshwar Prasad v. CCE, Allah....

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....f sums due to Government. - In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder [including the amount required to be paid to the credit of the Central Government under Section 11D], the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue ....