TaxTMI 
TaxTMI 
2011 (7) TMI 273
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....p; PER: M.VEERAIYAN These two appeals are filed by the departments which are inter-connected. 2 Heard both sides. 3 The respondents defaulted in payment of duty during the period December,2000 and January, 2001 and consequently the Assistant Commissioner issued order dated 19.2.2001 debarring the respondents from utilization of credit and directing them to pay duty through....
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....hich Rs.3,53,171/- was paid in PLA and the balance amount was paid using credit which was demanded by the original authority alongwith interest as the utilization of credit was in clear violation of debarment order which was consequent to default in payment. The Commissioner (Appeals) erred in dropping the demand. He also submits that the duty of Rs.3,53,171/- was payable and not at all refundable....
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.... both sides and perused the records. It is not disputed by the respondents that there were defaults in payment of duty during certain period and there was debarment order issued by the competent authority in pursuance of powers vested under the Central Excise Rules. It is also not disputed by the respondents that they have not filed any appeal against this order, though the same was appealable. It....
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....arding the second appeal challenging the allowing the refund of Rs.3,53,171/- which was paid on 24.6.01, we find that the show cause notice itself demanded only the amount of Rs.16,24,872/- on the ground that the same was paid using credit. We have not been shown that the respondents has paid another amount of Rs.3,53,171/- thereafter. Therefore, we are unable to find the basis on which the Commis....