9911796707
TMI Blog2015 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against Order-in- Appeal No. PII/BKS/70/2007 dtd. 3/5/2007 passed by the Commissioner(Appeals) Central Excise, Pune-II, wherein Ld. Commissioner(Appeals) rejected the appeal of the appellant. 2. The fact of the case is that the appellant deposited Rs. 15 lakhs during the investigation of the case against M/s. Quality Processors. Show cause notice for demand vide No. DGCEI/MZU/I & IS'A'/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Processors and until said show cause notice is decided refund cannot be sanctioned. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals), who rejected the appeal upholding the findings of the lower adjudicating authority therefore the appellant is before me. 3. When the matter was called for hearing, none appeared on behalf of the appellant nor there is any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 15 lakhs deposited by them may not be refunded but the same may be adjusted against the short payment of the duty by M/s. Quality Processors ; that the account of M/s. Quality Processors shall be debited for Rs. 15 lakhs in M/s. Laxmi Co-operative Processors Ltds account. It is his submission that with the above fact the adjudicating authority has not processed the refund claim unless until p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatus of the proceedings of show cause notice dated 5/4/2006 is not available on record before me. In view of the above position, I remand the matter to the original adjudicating authority with a direction that refund claim of Rs. 15 lakhs filed by the appellant should be processed in accordance with law after conclusion of proceedings covered under the show cause notice dated 5/4/2006. The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
