2004 (6) TMI 590

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....nt waives service of Rule for the respondents. In the facts and circumstances of the case, the petition is taken up for final disposal today. 2. The petitioner-firm had applied for refund of an amount of Rs.1,56,251/- which came to be rejected by the Deputy Commissioner, Central Excise, Division-VI, Ahmedabad by his order dated 1.9.1999 (Ann. A). The petitioner carried the matter in appeal and t....

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....s thereafter issued the impugned show cause notice dated 16.2.2004 (Annexure "E") calling upon the petitioner to show cause why the aforesaid deemed credit to the tune of Rs.1,56,251/availed and utilised by the petitioner should not be disallowed and recovered and why interest and penalty thereon should also not be recovered from the petitioner. It is the aforesaid show cause notice which is under....

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....ons made in their respective pleadings and reiterated the same. 5. Having heard the learned counsel for the parties, we are not in a position to appreciate as to how the respondents can find fault with the petitioner's availing of the amount lying to their credit in the deemed credit register after having succeeded before the Commissioner (Appeals). The respondents appear to be harbouring a misco....