2012 (1) TMI 162

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....ri J.S. Negi, AR, for the Respondent. ORDER The facts of the case in brief are that the appellant is engaged in the manufacture of Texturised Yarn. The Central Excise Officers visited the unit for preventive checks. On verification of the records, it was found that the appellant had collected extra amount @ Rs. 2/- per kg on clearance of Texturised Yarn in the guise of PME Charges from their....

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....7. Thus the appellant has short paid Central Excise duty of Rs. 4,19,235/- and Rs. 2,81,635/- (Total Rs. 7,00,873/-). Accordingly, show cause notice was issued on 17-1-2001 and the original Adjudicating authority has confirmed of duty and imposed penalty of equal amount. Against this order of Adjudicating authority, the appellant appealed before the Commissioner (Appeals) who set aside the order-i....

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....ejected the claim for cash refund relying upon the decision of the Larger Bench of the Tribunal in the case of Gauri Plasticulture Pvt. Limited v. CCE, Indore - 2006 (202) E.L.T. 199 (Tri.-LB). Further, he submits that in the case of Kochar Sung-Up Acrylic Limited - 2010 (259) E.L.T. 713 (Tri.-Del.), on a similar issue, the Tribunal distinguished the decision of the Larger Bench and allowed the re....

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....nal came to the conclusion that cash refund is admissible. In the case of Kochar Sung-Up Acrylic Limited, the issue of debiting the amount of Rs. 2,08,405/- towards duty under protest on 30-3-2006 in their Cenvat credit account which had been confirmed earlier. Finally, the duty demand upheld came to only Rs. 52,125/- and the Revenue took a view that refund can be given in respect of the debits ma....