2004 (3) TMI 156

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..... . have filed the present appeal against the dismissal of their refund claim. 2. Shri J.S. Agarwal, learned Advocate, submitted that the appellants manufacture electrical fan, fittings and geysers; that Central Excise officers searched their premises on 22-9-2001 and Anil Kumar Arora on pressurisation by the officers deposited Rs. 15,00,000/-; that show cause notice has been issued to them only o .....

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..... f the Central Excise Act, can be issued within 5 years and in case, no show cause notice is issued only then the appellants can approach for refund; that on appeal, the Commissioner (Appeals) also has rejected their appeal on the ground that the case is under process of adjudication and actual liability is to be ascertained. The learned Advocate further submitted that the appellants are entitled t .....

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..... ed the submissions made by both the sides. The facts which are not in dispute are that the appellants have deposited a sum of Rs. 15,00,000/- when the officers visited their premises and alleged removal of excisable goods without payment of duty. Though show cause notice has been issued and even personal hearing has been conducted by the adjudicating authority, no duty liability on the appellants .....

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