9911796707
TMI Blog2006 (6) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... - This appeal arises from OIA No. 61/2004-C.E., 27-02-2004 passed by the Commissioner (Appeals), Mangalore. The appellants had deposited an amount of Rs. 9,70,524/- during the investigations. The Revenue appropriated that amount and has rejected the refund application on the ground that the amounts have been deposited voluntarily and the same cannot be treated as deposit during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were appropriated, it looses its character of deposit during investigation. This finding is contested. 2. The learned Counsel relies on the judgment rendered in the case of Indian Oil Corporation Ltd. v. CCE, Vadodara - 2003 (157) E.L.T. 344 (Tri.-Del.) wherein the Tribunal has held that mere appropriation will not change the character of deposit made during investigation. He also relies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the fact that the amounts were deposited during the investigations. Such deposits have to be treated as such as held in the judgments noted by the Commissioner (Appeals). The mere fact of appropriation by Revenue without any demand raised or confirmed in terms of Show Cause Notice will not change the character of deposit during investigation. They continue to be considered as deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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