9911796707
TMI Blog2003 (12) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the said period. The party contested the demand and eventually, the dispute came up before this Tribunal. This Tribunal by Final Order Nos. 1138-1139/2000-B, dated 17-7-2000 [2001 (127) E.L.T. 774] upheld the above demand of duty but directed the department that Modvat credit of the duty paid on the inputs used in the manufacture of the PD Pump parts be allowed to the assessee, if otherwise admissible, the assessee had pre-deposited an amount of Rs. 40,000/- under Section 35F of the Central Excise Act for the purpose of their appeal being heard by the Tribunal. After the above final order was passed by the Tribunal, the assessee filed a claim for refund of the amount of Rs. 40,000/-. The department again, issued a show-cause notice to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to ld. Counsel, for the purposes of the refund claim, the Final Order dated 17-7-2000 of the Tribunal has to be treated as one granting substantial relief to the appellants and, therefore, the Board's Circular and the Trade Notice would be squarely applicable. These submissions are contested by the DR, who submits that there is nothing in the Board's Circular or in the Trade Notice which could made applicable to a situation (like the present one) in which the assessee has not obtained favourable decision of the Tribunal in their earlier appeals in which the pre-deposit was made. DR submits that the amount pre-deposited in the earlier appeals was liable to be appropriated towards the demand of duty affirmed by this Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uire the payment of such sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue." An amount of duty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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