2003 (7) TMI 165

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.... (J)]. - The appellants filed these appeals against the common order-in-appeal whereby the Commissioner (Appeals) after allowing the refund claim adjusted the amount against the pending dues. 2. Heard both sides. 3. The contention of the appellants is that the adjustment was made without any notice to the appellants. The appellants relied upon the decision of the Tribunal in the case of Kutt....

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.... the Tribunal in the final order held that M/s. International Talkie Equipment Co. Pvt. Ltd. was dummy of M/s. Kinetone, therefore, clubbed the clearance of M/s. Cinelamp and M/s. International Talkie Equipment Co. Pvt. Ltd., hence, the adjustment of refund against the excise dues is right. 6. In this case the refund of pre-deposit was allowed by the Revenue authorities and the same was adjuste....