2015 (11) TMI 832

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. PII/BKS/70/2007 dtd. 3/5/2007 passed by the Commissioner(Appeals) Central Excise, Pune-II, wherein Ld. Commissioner(Appeals) rejected the appeal of the appellant. 2. The fact of the case is that the appellant deposited Rs. 15 lakhs during the investigation of the case against M/s. Quality Processors. Show cause notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... towards duty liability against M/s. Quality Processors and until said show cause notice is decided refund cannot be sanctioned. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals), who rejected the appeal upholding the findings of the lower adjudicating authority therefore the appellant is before me. 3. When the matter was called for hearing, none appeared ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DGCEI had categorically stated that amount of Rs. 15 lakhs deposited by them may not be refunded but the same may be adjusted against the short payment of the duty by M/s. Quality Processors ; that the account of M/s. Quality Processors shall be debited for Rs. 15 lakhs in M/s. Laxmi Co-operative Processors Ltds account. It is his submission that with the above fact the adjudicating authority has....