JAI GANPATI METALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) BRIEF facts of the case are that the appellants were engaged in the manufacture and clearance of non -ferrous metals.

(2.) The appellants filed a refund claim to the Assistant Commissioner, Central Excise Division -Aligarh amounting to Rs. 2,04,000/ - on 22 -2 -2010 in respect of unutilized balance in PLA account maintained by the applicant after closure of their factory. The adjudicating Authority vide said impugned Order -in -Original sanctioned refund of Rs. 2,04,000/ - out of which the adjudicating authority appropriated an amount of Rs. 1,50,000/ - against O -I -A No. 199 -201/CE/LKO/2008, dated 28 -11 -08 towards recovery and allowed rest amount of Rs. 54,000/ - to the applicant. Aggrieved with the said order the appellant filed an appeal before Commissioner (Appeals). Commissioner (Appeals) disposed of the appeal by observing as under: -