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TMI Blog2006 (3) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. Heard both sides. The lower appellate authority has passed the impugned order-in-appeal holding the original authority s action of appropriating duty and interest due from the appellants from the rebate amount payable to them. While doing so, he has observed as follows : - I have carefully gone through the appeal memos in both the cases and impugned orders-in-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed by the High Court. Even after such dismissal the appellants are coming forward with the contention that the demand was not raised under proper show cause notices and was not confirmed under show cause notice and therefore it is illegal and invalid. Admittedly, the differential duty was payable and they paid Rs. 7 lakhs out of the total amount Govt. dues. The balance amount was also liable fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yntex Pvt. Ltd. - 1988 (35) E.L.T. 349 (S.C.) (iii) Metal Forgings v. UOI - 2002 (146) E.L.T. 241 (S.C.) (iv) Shalimar Rubber Industries v. CCE, Cochin - 2002 (146) E.L.T. 248 (S.C.) 3. I find that the lower appellate authority has dealt with all the contentions raised on behalf of the appellants. He has noted that the appellants have filed a writ petition in the Hon ble High Court of Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said demand but their writ petition was dismissed as noted by the lower appellate authority. Hence, the demand amount along with interest is payable by them. Consequently, the action of the original authority who appropriated the amount equal to the demand an interest from rebate claims due to the appellants is in order, as has been held by the lower appellate authority. Hence, the appeals are dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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