M/S PANKAJ OXYGEN LTD. Vs. CCE, RAIPUR

JUDGEMENT

(1.) Since common questions of law and facts arise in both these appeals, they were taken up for hearing together and are being disposed of by this common order.

(2.) THE appellants under their submissions dated 16.09.2008 has informed the Tribunal that the Tribunal may decide the matters on the basis of the factual position as revealed from the records and it is not possible for the appellants to arrange personal appearance at the time of hearing of the matter. The matters were accordingly taken up for hearing and I have heard learned DR and perused the records with the assistance of the learned DR.

(3.) AS far as Appeal No. 4023/06 is concerned, the same arises from the order dated 13.09.2006 passed by the Commissioner (Appeals) whereby the appeal filed by the appellants against the order dated 23.06.2006 by the Assistant Commissioner was dismissed. By order dated 23.06.2006, the Assistant Commissioner had held that the appellants were liable to pay interest amounting to Rs. 5788/ - for having utilized the credit unilaterally and without prior sanction, besides an amount of Rs.3859/ - was due to the revenue in terms of Order -in -appeal No.84/RPR -I/2005 dated 10..08.2005 and, therefore, some of Rs. 5788 + Rs. 3859/ - should be deducted from the amount of Rs. 2,50,000/ - refundable to the appellants.