9911796707
TMI Blog1998 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : A.C.C. Unni, Member (J)]. The Revenue is in Appeal against the Order of the Commissioner (Appeals), Bombay dated 24-2-1994 by which Collector (Appeals) had reversed the order of the Asstt. Collector disallowing recredit of an amount of Rs. 7,28,195.72 in the respondent s RG 23A Part II Account by them on 13-5-1991. Along with the Appeal, the Department had also filed a condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking the recredit of Rs. 7,28,195.72 in their RG 23A Part II without waiting for a formal order from the Asstt. Collector, the respondents had acted without authority and the recredit taken was not authorised by law. Ld. DR specifically referred to the last paragraph of the letter dated 9-8-1990 sent by the Asstt. Collector to the respondents. In the last paragraph of the letter, the Asstt. Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder relating to recredit of the amount of Rs. 7,28,195.72. They had also sent a letter to the Asstt. Collector on 6-5-1991 seeking permission to recredit the amount in their RG 23A Part II account. Since no such letter was forthcoming from the Asstt. Collector, the respondents had recredited the amount since their refund claim had already been sanctioned by the Asstt. Collector as per his letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of Rs. 7,28,195.72 will be issued in due course . In view of the clear statement that separate orders will be issued for recredit, we are unable to accept the ld. Counsel s argument that since the Asstt. Collector has already sanctioned the refund claim, the further condition put by him in the aforesaid paragraph did not make their action of recrediting the amount in any way illegal. Ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the respondents action in their taking the recredit suo motu without waiting for the order is not sustainable. Accordingly, we set aside the Commissioner (Appeals) order. The Departmental Appeal is accordingly allowed. 5. Ld. Counsel had mentioned that this matter has been pending for a long time and the appropriate directions may be given to the authorities below to take expeditious st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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