2008 (3) TMI 699

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..... t. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has preferred the present appeal. We have heard Shri D.S. Negi, learned SDR appearing for the Revenue. Nobody appeared for the respondent. 2. The Assistant Commissioner vide his order sanctioned the rebate claim to the respondent, but appropriated the same agains .....

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..... nding against the claimant and. also vide their letter No.Tro.PMS/GDA/03-04 dt. 24-2-04, requested to issue cheque in favour of "Tax Recovery Officer,  Panchmahal Range, Godhra, of an amount of rebate payable to the claimant M/s Phar-East Laboratories Limited, Godhra. Further, the Dy. Commissioner (Tech.), Central Excise & Customs, Vadodara-II, vide their Letter No. F.No.IV/16-27/Tech./2003, .....

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..... Government in respect of duty and other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder. It is seen that the expression "any of the provisions of this Act or of the rules made thereunder", would mean that duty or any sum payable to the Central Government under the provisions of Central Excise Act, 1944 or Rules made thereu .....

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