2009 (1) TMI 652

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.....M. Singh, DR, for the Respondent. [Order]. -  The appellant in the year 1996-97 had obtained Commissioner's permission for storage of non-duty paid sugar in outside godown, for which as per Commissioner's direction, they had furnished cash security of Rs. 9,35,000/. Subsequently, on clearance of the sugar on payment of duty, the appellant sought refund of the cash security. The Asstt. ....

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.... incomplete and vague and against the natural justice, remanded the matter to the adjudicating authority for passing a speaking order by disclosing the details of demand which have been adjusted and after affording an opportunity of personal hearing to the appellant to defend their case. The appellant have filed present appeal against this order praying for refund of the balance security amount of....

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.... Rs. 17,229/- mentioned in the Superintendent's letters as due from the appellant are not even arrears and it is also not known as to whether the molasses has by now been cleared on payment of duty. Shri Garg, therefore, pleaded that he would be satisfied if the Asstt. Commissioner is directed to decide this matter keeping in view the above-mentioned judgment of the Tribunal and also the Commissio....

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....mission. Just because the Range Superintendent writes to an assessee that a particular amount is recoverable from him without giving any personal hearing, the same cannot be treated as arrears. As held by the Tribunal in the case of Voltas v. CCE (Supra), the amount pending as arrears cannot be adjusted against the refund sanctioned, if the appeal against the order confirming duty is pending decis....