MICROLAND LTD. Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) M /s. Microland Ltd. have filed an appeal (E/123/2004) against the Order -in -Appeal No. 420/2003 -Cus., dated 8 -12 -2003, passed by the Commissioner of Customs (Appeals), Bangalore. However, M/s. Microland Ltd. are the Respondents in respect of the appeal (E/120/2004) filed by the Revenue against the Order -in -Appeal No. 6/2004, dated 6 -1 -2004, passed by the Commissioner of Customs (Appeals), Bangalore.

(2.) SHRI B. Venugopal, the learned Advocate appeared for M/s. Microland Ltd. and Shri Ganesh Havanur, Authorised Representative (SDR) appeared for the Revenue.

(3.) THE party filed a refund claim for Customs duty amounting to Rs. 12,35,122/ - consequent to finalization of provisional assessment of the goods imported from the related party. The Deputy Commissioner in his order dated 17 -7 -2002 sanctioned the refund but appropriated the same towards the duty demand under the Adjudication Orders No. 334/2001, dated 29 -11 -2001 and 359/2001, dated 29 -11 -2001, passed by the Deputy Commissioner. These two orders are under challenge before the appellate Commissioner, pending disposal. The party challenged the Deputy Commissioners order dated 17 -7 -2002 before the Commissioner (Appeals), Bangalore on the ground that the refund of duty cannot be adjusted against the demand of duty under a different adjudication order particularly when such demand was challenged and the same is pending decision. The Commissioner (Appeals) in his Order -in -Appeal No. 420/2003 -Cus., dated 8 -12 -2003 upholding the order of the Original authority. The appellants are strongly aggrieved over the impugned order. Hence they have come before the Tribunal for relief.