GANESH ENTERPRISES Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) M /s. Ganesh Enterprises is a manufacturer of Cellulose powder and were availing exemption under SSI Notification. The Central Excise officers visited the unit in August, 2007 and seized records of M/s. Ganesh Enterprises and M/s. Dhariyal Chemicals and Shri Yogesh C. Dhariyal, Proprietor of M/s. Dhariyal Chemicals paid Rs. 15 lakhs on the spot. The case against the appellants apparently is that M/s. Dhariyal Chemicals and M/s. Ganesh Enterprises is only one unit and the Rs. 15 lakhs deposited was towards the amount payable by M/s. Ganesh Enterprises. The appellants claim that the amount of Rs. 15 lakhs deposited was actually filled in by the officers themselves in the blank cheques signed and kept in the drawer of the table so that when the proprietor is not available, the employees can withdraw money and use it for emergencies. Later on the appellants submitted a refund claim which has been rejected by both the lower authorities and hence the appeal.

(2.) HEARD both the sides. Ld. Advocate submitted that the cheques were forcibly taken away by the officers filled in and amount deposited by the officers. According to him even now adjudication proceedings are not over. The ld. Advocate relies on the following decisions in support of his contention that refund should have been paid by the Revenue.

(3.) ON the other hand, ld. DR submits that the amount was deposited voluntarily by the appellants and therefore, it need not be refunded.