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TMI Blog2015 (2) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... has been deposited by an assessee even before adjudication, such deposits have to be held as deposit of the demands confirmed in the adjudication order. Accordingly, we direct the lower authority to verify the fact of duty deposits made by the appellant and treat the same towards confirmed duty in the present impugned order - Matter remanded back - Decided in favour of assessee. - Excise Appeal No. E/1387/2006, Excise Appeal No. E/1918-1919/2006 - Final Order No. 54669-54671/2014 - Dated:- 3-12-2014 - Mrs. Archana Wadhwa And Mr. Rakesh Kumar,JJ. For the Appellant : Ms. Tuhina, Advocate For the Respondent : Shri M. S. Negi, AR and vice versa ORDER Per: Archana Wadhwa All the 3 appeals are being disposed of by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following various decisions of the Tribunal. However he has confirmed the demand against M/s.Alstom Ltd., which was within limitation period but set aside penalty imposed on M/s.Alstom Ltd. and M/s.Jyoti Structural Ltd. 5. The contention of the ld.Advocate appearing for the assessee is that they are not disputing duty confirmed falling within the limitation period. However, she submitted that though the differential duty was deposited by them after issue of show cause notice, the Commissioner (Appeals) has not accepted the said deposits. 6. When the said fact was placed before the Commissioner (Appeals), he observed as under: 17. The appellants No.1 have also submitted that a sum of amount ₹ 14,28,000.00, was paid by them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20023 and 20024 all dated 5.4.2002. The amount of ₹ 2,10,444/- shown in the Annexure B of Show cause notice does not pertain to M/s.Tata Projects Ltd. Hope you will find this in order and drop the proceedings of the above mentioned Demand cum show cause notice. Thanking you, Yours faithfully, For ALSTOM Limited 8. It is the contention of the appellant that the demands already stands deposited by them and have to be considered as deposit towards demands raised by show cause notice dated 28.3.2002. Further grievance of the assessee is that though demand of ₹ 2,10,444/- in respect of supply not made to M/s.Tata Projects Ltd., another project funded by Japan Bank of International Corporation, the same also stands c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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