2001 (9) TMI 208

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..... ed by the Commissioner vide which he after allowing the abatement of duty of Rs. 1,93,548/- to them, but ordered simultaneously the adjustment of the amount against the demand confirmed by the A.C., Central Excise Division, Amritsar vide Order No. 94/D/AC/2000 to 99/D/AC/2000. 2. The appellants have questioned in the present appeal the validity of only that part of the order of the Commissioner .....

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..... gainst them by the AC vide their Order-in-Original No. 94/D/AC/2000 to 99/D/AC/2000, any show cause notice was served on them. That being so, apparently such an adjustment could not be legally ordered by the Commissioner under the law. Moreover, the order of the A.C. raising demand against the appellants had not even attained finality being sub-judice in appeal filed by them before the Commissione .....

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