2008 (11) TMI 539

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....lant. Shri R.S. Sarona, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - M/s. Ganesh Enterprises is a manufacturer of Cellulose powder and were availing exemption under SSI Notification. The Central Excise officers visited the unit in August, 2007 and seized records of M/s. Ganesh Enterprises and M/s. Dhariyal Chemicals and Shri Yogesh C. Dhariyal, Proprietor of M/s. Dh....

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....t deposited by the officers. According to him even now adjudication proceedings are not over. The ld. Advocate relies on the following decisions in support of his contention that refund should have been paid by the Revenue. (1)     CCE, Ahmedabad-II v. Rama Multitech Ltd. [2005 (66) RLT 645 (CESTAT-Mum.)] (2)     Florida Elec. Inds. Ltd. v. CCE, Delhi-....