RAMA VISION LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) We find merit in the complaint of the appellant that the respondent could not have adjusted the amount of Rs. 2,78,623/ - towards the duty liability under orders passed by Commissioner (Appeals), dated 23 -10 -2003 and 28 -10 -2003. The applicant submits that even before expiry of three months time due to it for filing appeal against orders of the Commissioner (Appeals), the respondent has adjusted the above amount towards liability under the orders dated 23 -10 -2003 and 28 -10 -2003. It is the submission of the appellant that the action of the respondent is without any bona fides. The learned DR for the respondent submits that the recovery was made pursuant to the directions contained in the Central Excise, Mamal, Part III regarding "Recovery of Dues". We are not satisfied with this explanation. When there is specific direction issued by the Deputy Commissioner on 24 -12 -2003 to refund the entire amount, the respondent could not have adjusted the amount of Rs. 2,78,623/ - out of the amount due as refund without seeking permission from this Tribunal.

(2.) We are informed that the applicant has already challenged the orders passed by the Commissioner (Appeals), dated 23 -10 -2003 and 28 -10 -2003 before this Tribunal and the appeals are pending. Whether the appellant therein are entitled to exemption from pre -deposit or whether they are entitled to stay of recovery of demand impugned, are not matters to be considered in these appeals. In the light of the above, we direct the respondent to refund the balance amount of Rs. 2,78,623/ - to the applicant forthwith. There will be a further direction to the respondents to pay interest to the applicant in accordance with the rules. Post on 26 -3 -2004.