CINELAMP Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellants filed these appeals against the common order -in -appeal whereby the Commissioner (Appeals) after allowing the refund claim adjusted the amount against the pending dues.

(2.) Heard both sides.

(3.) The contention of the appellants is that the adjustment was made without any notice to the appellants. The appellants relied upon the decision of the Tribunal in the case of Kutty Flush Doors and Furniture Co. (P) Ltd. v. Collector of Central Excise, reported in 1989 (42) E.L.T. 730 (Tribunal).