9911796707
TMI Blog2000 (6) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Short facts necessary for disposal of this petition are as follows : Adjudicating authority, namely, Commissioner of Customs and Central Excise, Indore by Order-in-Original No. 23/Commr/CEX/IND-II/98-99, dated 19-6-1998 imposed duty liability of Rs. 86,13,064 on M/s. Karan Industries Ltd. Over and above that duty liability penalties under various heads were also imposed on the company. While doing so, a personal penalty of Rs. 20 Lacs was imposed on Shri Balvir Singh, Managing Director of the company invoking the provisions contained in Rule 209A of the Central Excise Rules. Appeals were filed challenging the said order before this Tribunal as E/2592/98-A to 2594/98-A. E/2594/98 was appeal filed by Balvir Singh challenging the personal pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh and Shri P.G. Mohan Dass was unjustified. Consequently appeals were allowed and impugned order in so far as it related to the three appellants are concerned set aside. Thus, penalty imposed on Shri Balvir Singh stands quashed. As a result, Balvir Singh was not liable to pay any amount by way of penalty as ordered in the original order which was challenged before this Tribunal. For entertaining appeal filed by Balvir Singh, this Tribunal directed him to deposit a sum of rupees one lakh. The amount so deposited by him was sought to be returned. Instead of returning that amount what the Assistant Commissioner did was to adjust the said amount against the liability of the company, namely, Karan Industries. This action of the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to be deposited by this Tribunal, which order falls under section 35F, should have been returned by the Department to Balvir Singh. There was no necessity for Balvir Singh to ask for an order of refund. When the appeal filed by him ended in his favour and penalty imposed on him was quashed, Excise authorities were duty bound to return the amount to the party who deposited it. Particulars of remittance made mention of in TR-6 Challan brought out the fact that the amount was deposited on behalf of Balvir Singh pursuant to the order passed by this Tribunal on 18-12-1998. Particulars given in T.R. 6 challan gives no room to doubt the nature of deposit. The curious approach made by the Assistant Commissioner for adjusting amount towards liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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