2018 (4) TMI 1493

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....e in this appeal is whether the appellant is entitled to adjustment of any sums which they claimed to have been paid in excess and which is available for credit pursuant to being successful in appeal out of the demand of Rs. 12,78,372/-. 2. The brief facts of the case are that the appellant was manufacturer of excisable goods. They stopped production and closed the unit during the month of Januar....

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....mount. C. Adjustment of Rs. 1 lakh deposited vide Challan dated 03/02/2014. D. Rs. 60,716/- deposited being vide Challan 03/06/2017 amount of pre-deposit in pursuing the present appeal. 4. Heard the parties. 5. I find that the appellant had preferred appeal before Learned Commissioner (Appeals) against the order of attachment issued for Rs. 12,78,372/- (Rs.13,78372/- (-) Rs. 1 lakh paid on 0....

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....under Rule 8(3A) from July, 2011 to September, 2011 was set aside by this Tribunal and held show cause notice was not maintainable. 6. Accordingly, I find that there have been mis-carriage of justice. Accordingly, I set aside the impugned order as well as the notice of attachment dated 31/03/2016 and remand the matter to the Adjudicating Authority who shall pass an order and issue adjustment shee....