9911796707
TMI Blog2013 (12) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants were engaged in the manufacture and clearance of non-ferrous metals. The appellants filed a refund claim to the Assistant Commissioner, Central Excise Division-Aligarh amounting to ₹ 2,04,000/- on 22-2-2010 in respect of unutilized balance in PLA account maintained by the applicant after closure of their factory. 2. The adjudicating Authority vide said impugned Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08, dated 28-11-08 of Commissioner, Central Excise (Appeals), Lucknow and allowed rest amount of ₹ 54,000/- to the appellant. The appellant stated that a sum of ₹ 50,000/- is recoverable against the appellant and refund of ₹ 1,00,000/- has been wrongly deducted from the refund sanctioned. The appellant relied upon the judgment passed in the case of Jayaswal Neco Limited v. CCE - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty imposed upon the employee was personal penalty and has to be recovered from the employee. There is no justification for deduction of said penalty from the refund claim of appellant. As such, I hold that the adjustment of ₹ 1 lakh, towards penalty imposed upon the employee is not proper. The appellant have not contested the adjustment of ₹ 50,000/- (Fifty Thousand) towards dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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