2005 (9) TMI 505

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..... uliar facts of the case are that on allegations of clandestine removal, the appellants deposited an amount of Rs. 6,10,376/- vide TR-6 challan dated 4-3-2003. Thereafter, a show cause notice was issued to them on 5-5-2003 proposing to confirm the demand of duty of Rs. 5,76,310/-. The said show cause notice is still pending adjudication. 2. However, as the proposed confirmation of demand was lowe .....

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..... hen the show cause notice itself demands the lower amount of duty, the adjudicating authority cannot confirm an amount higher than that. As such, the excess amount deposited by the appellants prior to issuance of show cause notice is in any case, liable to be refunded to them. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants in accordance .....

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