2002 (3) TMI 53 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh held that the respondent-assessee was liable to pay duty of Rs. 9,05,814.44. The Tribunal directed the assessee to make the deposit, which was done. The Tribunal's order was set aside, and the assessee was directed to take credit of the amount in his PLA account. The Revenue's petition was dismissed as the refund had already been adjusted.