MAIHAR CEMENT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal, the appellants have questioned the validity of the impugned Order -in -Appeal, dated 30 -6 -2002/9 -7 -2002 passed by the Commissioner (Appeals) vide which he had affirmed the Order -in -Original of the A.C. dated 6 -4 -1998 who ordered appropriation of Rs. 1,23,690/ - on account of interest payment, from the refund claim of Rs. 5,00,000/ - of the appellants.

(2.) The facts are not much in dispute. The adjudicating authority sanctioned the refund claim of Rs. 5,00,000/ - in favour of the appellants but ordered appropriation of Rs. 1,23,690/ - from that payment on account of interest on the ground that the same was recoverable from them in pursuance of two Orders -in -Original dated 18 -7 -1995 and 17 -7 -1995 passed by the Commissioner of Central Excise which on appeal were upheld by the CEGAT. That orders of the A.C. had been affirmed by the Commissioner (Appeals) through the impugned order.

(3.) I have heard both the sides and gone through the record.