2005 (8) TMI 445

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..... al, the Revenue has disputed the correctness of the impugned order. None has come present for the respondents. No request for adjournment has also been received from them. I, therefore, proceed to decide the appeal on merits after hearing the learned D.R. 2. I have heard the learned D.R. and perused the records. 3. The learned D.R. has contended that the adjustment of the rebate claim could no .....

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..... djustment of this rebate claim had been rightly allowed by the Commissioner (Appeals) to the respondents, as no fresh permission was required by the respondents for such adjustment from any officer. The Commissioner (Appeals) was competent to allow the adjustment to them. The differential amount after the adjustment, had already been deposited by the respondents. Therefore, the impugned order pass .....

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