2005 (5) TMI 200

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....rder Passed by Amount Involved 1. E/1297/2004 M/s. Alampally Brothers Ltd OIA 180-182/ 2004, dated 23-8-2004 CCE (A) Cochin Rs. 2,28,308/- 2. E/1062/04 CCE, Cochin OIA 180/04, dated 23-8-04 CCE (A) Cochin Rs. 8,71,049/- 3. E/l 080/04 CCE, Cochin OIA 181/04, dated 23-8-04 CCE (A) Cochin Rs. 8,22,558/- 4. E/l 097/04 CCE, Cochin OIA 182/04, dated 23-8-04 CCE (A) Cochin Rs. 3,47,634/- 2. The brief facts of the case are as follows : (i) M/s. Alampally Brothers Ltd., Aluva manufacture LPG cylinders which are cleared to Public Sector oil companies namely, IOC, HPCL, BPCL for the period 1999-2000, 2000-2001 and 2001-2002. The assessment was provisional. The provisional assessments were finalised by the Deputy Commissione....

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....- for the period 2000-2001 sanctioned by way of cash is in order. (c)        During 2001-2002 the party paid duty in PLA to the tune of Rs. 1,19,326/-. The refund sanctioned in cash is Rs. 3,47,634/-. Therefore the refund amount of Rs. 2,28,308/- (Rs. 3,47,634 - 1,19,326/-) is not in order. In the above manner the Commissioner (Appeals) modified the order of the lower authority. In other words, the Commissioner (Appeals) has restricted the refund amount by cash to the extent of the duty paid in PLA during that particular year. He has also held that the CEGAT's decision in Ashok Arc case is squarely applicable to the facts of the present case. [3]2. Shri Joseph Kodiandhara ld. Advocate appeared for M/s. ....