NATIONAL STEEL INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER is aggrieved by the Order (Annexure P/6), passed by respondent No. 2, insofar as it relates to the adjustment of the refund of the amount deposited by the petitioner with respondent No. 2, under Section 35f of the Central Excise Act, 1944, in connection with his appeal filed before the Central Excise and Gold Control Appellate Tribunal (CEGAT ).

(2.) THE impugned adjustment has been made against some other demands which are presently subject-matter of appeal pending before the Commissioner of Appeals. An application for stay and dispensation of pre-deposit under Section 35f are also pending before the Commissioner.

(3.) I have heard Shri V. K. Jain, LC for the petitioner and Shri B. G. Neema, LC for the respondents.