2001 (9) TMI 208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellants against the impugned order dated 29-11-2000 passed by the Commissioner vide which he after allowing the abatement of duty of Rs. 1,93,548/- to them, but ordered simultaneously the adjustment of the amount against the demand confirmed by the A.C., Central Excise Division, Amritsar vide Order No. 94/D/AC/2000 to 99/D/AC/2000. 2. The appellants have questioned in the present appeal the vali....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....93,548/-, towards the alleged duty demand confirmed against them by the AC vide their Order-in-Original No. 94/D/AC/2000 to 99/D/AC/2000, any show cause notice was served on them. That being so, apparently such an adjustment could not be legally ordered by the Commissioner under the law. Moreover, the order of the A.C. raising demand against the appellants had not even attained finality being sub-....