2011 (8) TMI 104

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.... case, a show-cause notice dt. 15.1.93 was issued to the assessees (manufacturers of sodium silicate) proposing recovery of Rs.4,36,678.56 on the ground that they had cleared the goods without payment of duty and proposing adjustment of amount of Rs.1,25,000/- paid on 29/30.5.92 and also proposing penal action. The Commissioner of Central Excise vide order dt. 21.2.95 confirmed the demand raised i....

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....lief. The assessees once again filed the claim for refund and refund was sanctioned vide order dt. 21.9.04 Rs.1,25,000/- was paid by cheque and the balance amount of Rs.3,11,679/- was allowed as CENVAT credit. The assessees filed an appeal against sanctioning the part of the amount by way of credit as they were not in a position to utilize the credit as they had closed down the factory and surrend....