2005 (10) TMI 149

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..... by which the Commissioner (Appeals) has not followed the remand directions given by the Tribunal in OIA No 694/2001. The remand direction were as follows :- "On a careful consideration, we notice that the Commissioner (Appeals) has not examined the entire evidence on record. He has merely referred to the Balance Sheet without referring to the correspondences with the customers and the Chartered .....

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..... Ltd., and the same had been reflected in the balance sheet. M/s. Madura Coats in their correspondence had clearly indicated that they would not make the payment and therefore in a similar circumstance in the ease of CCE v. Maruti Udyog Ltd. [2003 (155) E.L.T. 523 (Tri. - Del.)] it has been clearly held that when the balance sheet shows refund as amount recoverable from customers under "Other Curre .....

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..... ommissioner was some how not prepared to accept the remand direction which is not correct on his part. As all the material evidence is available on record, therefore the matter is decided on merits. On examining the audit balance sheets for the year ending 31-3-2004, 3-2-2001 and 2000, it is seen that the refund amount claimed by the assessee has been shown as excise duty refund receivable." The C .....

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