2007 (6) TMI 337

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..... his is an appeal against the order of the Commissioner (Appeals) No. Commr.(A)/33/VDR-II/2006 dt. 5-4-2006. 2. Heard both sides. 3. The matter is coming up for the second time before the Tribunal. The case has a long history and the relevant facts, in brief, are as follows :- (a) During the period from October, 1995 to November, 1995, the appellant have taken a sum of Rs. 99,895/- as Cen .....

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..... rities are set aside and the matter is remanded to the original authority to decide the matter afresh with reference to the available records and after giving a reasonable opportunity of hearing to the appellants. (d) The Original Authority by his order dt. 30-1-2004 allowed the appellant to take the credit of disputed amount. As the appellant was availing small scale exemption and was not i .....

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..... tice has been issued for recovery of the wrongly granted refund. If that be the case, the question of any benefit out of Commissioner (Appeals) s order is not there for the Department. 4.2. Further, Ld. Authorised Representative of the appellant submits that as of now, if credit is given to them, they will be able to utilize as they are paying duty now. In other words, if the refund is ordered t .....

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