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TMI Blog2002 (1) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... K.K. Bhatia, Member (T)]. - The brief facts in this case are that during the course of investigation, it was found that the respondents were charging extra amount over and above the assessable value declared by them and no duty was paid on such extra realisation. Accordingly, they were issued a show cause notice by the Commissioner of Central Excise, Meerut demanding the duty of Rs. 3,82,18,326/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 4-3-99 in which the matter was remanded to the Commissioner for de-novo consideration. The party filed a refund claim of Rs. 2 crores deposited earlier by them. The claim is disposed of by the Dy. Commissioner of Central Excise Division-I, NOIDA vide his Order dated 4-7-2000. The Dy. Commissioner has sanctioned a refund of Rs. 75 lakhs to the respondents. The party filed an appeal and the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. Accordingly, we proceed to dispose of the revenue appeal on the basis of the facts on record. The following contention is raised in the written memorandum of appeal : "There are no provisions in the Central Excise Law whereby Commissioner (Appeals), while allowing the appeal filed by the party may grant relief by way of himself sanctioning the refund claim and allowing the party to take credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking of credit by the assessee himself in relation to accounts of another unit located in Pondicherry are incorrect, improper and legally untenable". We have considered the above submissions. We find force in them. The Commissioner (Appeals) in his impugned order has not mentioned the amount of the refund allowed by him nor has he given the reasons for allowing the same. He has also not mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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