2006 (6) TMI 349

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.... JCDR, for the Respondent. [Order]. -  This appeal arises from OIA No. 61/2004-C.E., 27-02-2004 passed by the Commissioner (Appeals), Mangalore. The appellants had deposited an amount of Rs. 9,70,524/- during the investigations. The Revenue appropriated that amount and has rejected the refund application on the ground that the amounts have been deposited voluntarily and the same cannot ....

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.... deposited during investigation but as the amounts were appropriated, it looses its character of deposit during investigation. This finding is contested. 2. The learned Counsel relies on the judgment rendered in the case of Indian Oil Corporation Ltd. v. CCE, Vadodara - 2003 (157) E.L.T. 344 (Tri.-Del.) wherein the Tribunal has held that mere appropriation will not change the character of ....

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....eful consideration, I notice that there is no dispute with regard to the fact that the amounts were deposited during the investigations. Such deposits have to be treated as such as held in the judgments noted by the Commissioner (Appeals). The mere fact of appropriation by Revenue without any demand raised or confirmed in terms of Show Cause Notice will not change the character of deposit during i....