9911796707
TMI Blog2017 (11) TMI 1794X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides for refund of duty and interest. The cash seized from the respondent cannot be considered as duty or interest - The cash recovered from the respondent premises, has to be refunded to them, on the success of their main case. No infirmity can be found in the impugned order - appeal dismissed - decided against Revenue. - E/52212/2014-EX(SM) - Final Order No. A/71369/2017-SM(BR) - Dated:- 13-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized from the factory-cum-residential premises of the respondents, besides detection of shortage/excess of raw material/finished goods. 3. A show cause notice was issued to the respondents vide dated 14-9-2004 proposing confiscation of seized goods as well as cash and imposition of penalties. The said show cause notice was adjudicated by the Commissioner, Central Excise, Lucknow vide his order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Lucknow the respondents filed an application for refund of ₹ 13,18,000/- before the Assistant Commissioner, Central Excise Division-I, Lucknow on 21-2-2013. The Assistant Commissioner, Central Excise Division; Lucknow sanctioned the refund of ₹ 13,18,000/- to the respondents under Section 11B of the Central Excise Act, 1944 (hereinafter referred to the Act ) vide his Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the department for release of the cash said to be lying in the custody of DGCEI. On being approached the officers shall procure the FDRs and shall release the FDR as ordered by the Commissioner, Central Excise, Lucknow vide Order-in-Original, dated 1-11-2012. The authorities, shall ensure that the amount, if already refunded, shall be adjusted for the FDR. 7. On going through the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
