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TMI Blog2015 (10) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... rised Representative Per: P.K. Das Common issue is involved in these appeals and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of "Texturised Polyster Filament Yarn" classified under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985, through their two units. On 08.02.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat account, which are contrary to Rule 5 of Cenvat credit Rules, 2004. Adjudicating Authority rejected the refund claims of both the units. By the impugned orders, Commissioner (Appeals) rejected the appeals filed by the appellants. 3. The Learned Advocate appearing on behalf of the appellants submits that they filed the refund of unutilized balance in PLA accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellants credited this amount in the PLA and again debited. 5. After hearing both the sides and on perusal of the records, I find from the Adjudication order that after depositing amount of Rs. 35,00,000.00 and Rs. 15,00,000.00 in the Govt. Account, they did not make any debit in their PLA account, toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy debited the amount in PLA. But, there was no much allegation in the Show Cause Notices and it is contrary to the adjudication order. It is revealed from the Show Cause Notice and adjudication order that the appellant credited there amounts in their PLA account, which were not debited. The Tribunal in the case of Bijalimoni Tea Estate following the both Circular Letter F. No. 202/24/72-CX. 6, da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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