CCE Vs. SHREYANS IND. LTD.

JUDGEMENT

(1.) HEARD .

(2.) IN this appeal, the Revenue has questioned the validity of the impugned Order -in -Appeal dated 21.3.2002 vide which the Commissioner (Appeals) has reversed the Order -in -Original and allowed credit of the disputed amount to the respondents.

(3.) THE facts are not much in dispute. the respondents deposisted Rs.2,42,637/ - against confirmed vide Order -in -Original dated 28.4.998. However, that order was set aside by the Tribunal and the case was remanded. the respondents took credit of that amount and utilised the same. He was served with show cause notice fore the recovery of the amount on the ground that suo moto, they could not do so. the adjudicating authority confirmed the demand through the Order -in -Original dated 6.3.2002. The Commissioner (Appeals) set aside the order by observing as under: -