KRISHNA AND CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN appeal No. E/1787/93 -NB(S), the appellants had furnished a security of Rs. 60,000.00 through National Savings Certificate (in short, NSC) and made a cash deposit of Rs. 2,17,389.00 to meet the requirements of 35P of the Central Excise Act, 1944 as per this Tribunal's order as modified by Hon'ble High Court of Delhi. Later on, the appeal was allowed by way of remand as per Final Order dated 3 -10 -1997 of this Tribunal [1998 (97) E.L.T. 74 (Tri.)]. Pursuant to the said Final Order, the appellants filed a claim for return of the above NSC and the aforesaid amount of Rs. 2,17,389.00, before the Assistant Commissioner on 18 -11 -1997. The claim was rejected by the Assistant Commissioner on the ground of time -bar under Section 11B of the Act as per his order dated 20 -8 -1998. Aggrieved by the said order of the Assistant Commissioner, the party filed a miscellaneous application before this Tribunal under Rule 41 of the CEGAT Procedure Rules for a direction to the jurisdictional Commissioner and Assistant Commissioner for return of the NSC and the aforesaid sum. This Tribunal after hearing both sides, passed order dated 29 -12 -1999 directing the Assistant Commissioner to refund the aforesaid amount of Rs. 2,17,389.00 and return the NSC to the appellants within a period of 3 months from the date of the order. The Commissioner of Central Excise was also directed to complete the de novo proceedings pursuant to this Tribunal's remand order within a period of 6 months from the date of the above order.

(2.) WHEN the party moved the authorities for having the above order of the Tribunal implemented, the Deputy Commissioner, by letter dated 17 -4 -2000, asked them to file a 'fresh' application for claiming 'refund' and also to furnish evidences to rebut the presumption in terms of Section 12B of the Central Excise Act, 1944. Since the authorities were apparently in no mood to implement the Tribunal's order the party approached the Tribunal once again for redressal of their grievance. They filed miscellaneous application No. 220/200.

(3.) ON the above application, this Tribunal passed order dated 6 -7 -2000 expressing dissatisfaction over the inaction of the officers and directing the Deputy Commissioner of Central Excise, Bhiwadi (Alwar) to file an affidavit stating the reason why the claim for return of the money was being rejected. The Deputy Commissioner was also directed to give reason for not passing orders pursuant to the Tribunal's orders dated 3 -10 -1997 and 29 -12 - 1999. The affidavit was to be filed on or before 20 -7 -2000. The matter has, accordingly, arisen before the Bench today.