2008 (2) TMI 185

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....ppellants claimed to have received the impugned goods from ten dealers and took credit in respect of the duty on such goods. During the investigation, the Appellants deposited the entire amount of duty equal to the credit taken by them and subsequently a Show Cause Notice was issued to them only for imposition of penalty. The penalty imposed as a consequence the matter has been set aside by the Tribunal lateron. The impugned amount was paid on 26-7-1996, 30-8-1996 and 31-12-1997. The order dropping the penalty proceedings was passed by a Single Member Bench of the Tribunal on 2-12-1999. The Appellants had not preferred any refund claim from the dates of payment of the amounts till 7-4-2000. While rejecting the refund claim, the Lower Author....

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....unable to agree with the ld. Consultant's submission that the deposit of the impugned amounts can be taken as pre-deposits under Section 35F of the Central Excise Act, 1944. Moreover, the pre-deposit under Section 35F pre-supposes issue of an adjudication order confirming a demand and pre-deposit of the same pending an appeal before an Appellate Forum. In this case, the Appellants themselves have admitted the liability and have paid, the exact amount of duty and therefore there was no dispute in this regard and no Show Cause Notice was issued to the Appellants and no adjudication order was passed. The question of treating the deposits as pre-deposit under Section 35F of the Central Excise Act, 1944 therefore cannot arise, 4. The ld. Cons....