2010 (8) TMI 390

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....endra Kumar, JCDR, for the Appellant.  [Order]. - This is an appeal filed by the revenue. The respondent M/s. Jayalakshmi Spinning Mills Ltd., was allowed refund of Rs. 1,43,000/- as consequential relief pursuant to Tribunal's Final Order No. 2078/2006 dated21-12-2006. An amount of Rs. 20,00,000/- was imposed as penalty on the respondent by the Commissioner of Central Excise,Gunturvide ....

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....07(G)C.E. dated 12-9-2007 had reached finality. He relied on the following decisions in passing the impugned order. (1)     CCE v. Girdharilal Sugar Allied Industries Ltd. [2004 (168) E.L.T. 350 (Tri.-Del.)] (2)     National Steel Industries Ltd. v. UOI [2001 (134) E.L.T. 616 (M.P.)] In these cases, appropriation of pre-deposit towards amount confir....

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.... no grounds to file the subject appeal and that the appeal may be dismissed in the interest of justice. 4. The learned JCDR submits that the order-in-appeal No. 57/2007 (G) C.E. dated 12-9-2007 was challenged before the Tribunal and that the Tribunal vide Final Order No. 567/2009 dated 6-5-2009, had dismissed the appeal. He submits that there is no further appeal filed by the respondent. 5.&....

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....uch sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person...." Notification No. 4/2004-C.E. (N.T.), dated 17-2-2004 issued by the CBEC in terms of Section 11 of the Act, empowers ....