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TMI Blog2011 (4) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) A deposit of Rs. 9,35,000/- as cash security was made by the appellants as a condition to avail the permission granted by the Commissioner on 18-2-97 for storage of sugar bags without payment of duty. This amount stands fully sanctioned as refund by the Assistant Commissioner vide his order dated 13-2-98. There is no dispute about the eligibility of refund. (b) The original authority after sanctioning the refund adjusted the amount of Rs. 3,78,019/- which was reportedly pending from the appellants in pursuance to two demands one raised on 14-7-97 for a sum of Rs. 3,60,790/- and another raised on 4-9-97 for a sum of Rs. 17,229/-. (c) According to the appellants th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out giving any personal hearing, the same cannot be treated as arrears. As held by the Tribunal in the case of Voltas v. C.C.E., (supra), the amount pending as arrears cannot be adjusted against the refund sanctioned, if the appeal against the order confirming duty is pending decision in appeal, while in this case, the amount which has been deducted from the refund claim cannot even be called arrears. Since the matter has already been remanded to the Assistant Commissioner, the Assistant Commissioner is, therefore, directed to decide the same within a period of 3 months from the date of this order. The appeal stands disposed of as above." (e) In pursuance of the Tribunal's direction, the original authority vide orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to kachapits. The letter of the Superintendent dated 14-7-97 is not a show cause notice answerable to competent authority. The appellants have contested the demand vide their letter dated 5-8-97 explaining the compelling circumstances under which the molasses were transferred to tanks from kachapits, thus the demand has been disputed. It is not known whether any order has been issued by the competent authority after hearing the appellants. 5.2 Learned advocate submits that no order confirming the demand by a competent authority has been passed. Learned SDR submits that he has no information in this regard as the letter dated 14-7-97 also stands marked to the Assistant Collector. Assuming that there was a proceeding by the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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