9911796707
TMI Blog2011 (3) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... he bond- directions for Respondents to supply copy of the bonds, or such other documents; as may be available with them, with respect to such bonds, within four weeks from today upon receipt of which it would be open for the petitioners to file additional reply within four weeks thereafter. X X X X Extracts X X X X X X X X Extracts X X X X ..... uch amount, further ordered its appropriation as against the Government dues of Rs. 18,06,554/- as payment was not made against the bonds. In the order, the Assistant Commissioner, Central Excise & Customs, Division-IV, Surat; in view of the judgment of the CEGAT, held that the petitioners are entitled to refund, however, in paragraph-9 of the Order, he made following observations :- "9. As per the Hon'ble CEGAT order, I enforced the bonds furnished by the party for Rs. 3,00,000/- dtd. 26-12-1990, for Rs. 9,25,000/- dated 26-12-1990 and 6,04,000/- dtd. 9-7-1993 vide letter F.No. IV/16-9/91/MP dtd. 29-1-2004 and directed the claimant to pay up Rs. 18,06,554/- within 10 days as per the conditions of bond. Till today, i.e., 25-2-2004 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inspite of their efforts, they could not find bonds executed by them to the extent of amount of Rs. 18,06,554/- payable to the department. We find considerable force in the arguments advanced by the appellant and therefore direct the original adjudicating authority that he should give the details of bonds enforced to the appellants." 7. The petitioners contending that in the said Order dated 15th December 2008, the CESTAT did not decide the question of refund claim, filed application for rectification of the mistake. On such application, the CESTAT vide its Order dated 3rd July 2009 [2009 (243) E.L.T. 458 (Tri.-Ahmd.)] ordered modifying paragraph 4, to read as under :- "The order ordering appropriation of refund amount towards amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the Department must point out the reason why they seek to enforce the bond. They have been asking details thereof, which are not supplied till date. Under the circumstances, we disposed of this petition with following directions :- [a] Respondents shall supply copy of the bonds, or such other documents; as may be available with them, with respect to such bonds, within four weeks from today; [b] Upon receipt of such documents or communication from the Department, it would be open for the petitioners to file additional reply within four weeks thereafter, raising all contentions available to them with respect to such bonds; [c] After above stage is completed, the Asstt. Commissioner shall fix the date for personal hearing, on which da ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
