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CCE, Bhopal Versus M/s. Ujala Electricals Ltd.

2016 (2) TMI 762 - CESTAT NEW DELHI

Refund of amount made during the course of investigation, under protest - Commissioner (Appeals) held that the Original Authority should refund the amount to the appellant and the appropriation of the said amount against the dues of Shri V.K. Madan and others is not legally sustainable - Held that:- The Adjudicating Authority has adjusted the refund claim of the Appellant in the absence of any of these evidences. But what is the evidence on record with the Adjudicating Authority for holding this .....

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in the absence of any legal, tangible unimpeachable evidences the impugned order is not sustainable and merits to be set aside - Decided against revenue - Excise Appeal No.E/3050/2010-EX(SM) - Final Order No. 50097/2016 - Dated:- 21-1-2016 - Shri B. Ravichandran, Member (Technical) For the Petitioner : Shri R.K. Grover, AR For the Respondent : None ORDER PER B. RAVICHANDRAN: This appeal by the Revenue is against the Order dated 12.07.2010 of Commissioner (Appeals)-II, Bhopal. 2. The brief facts .....

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ioner makes an application for refund of the above said deposited amount, the same will be decided by the Department after hearing the petitioner. Pursuant to that order, the Dy. Commissioner vide his order dated 18.03.2010 sanctioned the refund of ₹ 20,50,200/- and appropriated the same against the arrears of revenue pending against Shri V.K. Madan, Urja Group of companies. On appeal by M/s. Ujala Electricals Ltd., the Commissioner (Appeals) vide the impugned order dated 6.7.2010 held tha .....

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rportedly floated by him. 4. None appeared on behalf of the respondent. 5. I have examined the appeal records including the impugned order. 6. It is seen that the respondent is a Limited Company and Shri V.K. Madan is purportedly Chief Advisor of the respondent company. Various allegations have been made against the respondent and also against Shri V.K. Madan, which are not directly relevant to decide the issue in hand. It is sufficient to examine the correctness of the impugned order insofar as .....

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r dated 08.03.2010 has again and again referred that Shri V.K. Madan is the person who is making all the financial transactions and is running the accounts of companies as his own personal account. However, in support of this the department has altogether failed to bring on record any evidence like (i) copy of resolution passed by the board of directors authorizing Shri V.K. Madan to make the financial transactions on behalf of the companies mentioned including the Appellant company (ii) letter .....

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