2005 (10) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (J)]. - This appeal arises from OIA No. 40/2005-CE, dated 18-2-2005, by which the Commissioner (Appeals) has not followed the remand directions given by the Tribunal in OIA No 694/2001. The remand direction were as follows :- "On a careful consideration, we notice that the Commissioner (Appeals) has not examined the entire evidence on record. He has merely referred to the Balance Sheet witho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the assessee had not received the duty from M/s. Madura Coats Pvt. Ltd., and the same had been reflected in the balance sheet. M/s. Madura Coats in their correspondence had clearly indicated that they would not make the payment and therefore in a similar circumstance in the ease of CCE v. Maruti Udyog Ltd. [2003 (155) E.L.T. 523 (Tri. - Del.)] it has been clearly held that when the balance s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... careful consideration, we are not agreeable for remanding the case. The Commissioner was some how not prepared to accept the remand direction which is not correct on his part. As all the material evidence is available on record, therefore the matter is decided on merits. On examining the audit balance sheets for the year ending 31-3-2004, 3-2-2001 and 2000, it is seen that the refund amount claim....