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Facts:
The Appellant complied with the provisions of section 35F of the Central Excise Act, 1944 while filing appeal. DGCEI wrote a letter to the bankers of the Appellant to remit the amounts lying with the bank to the Government exchequer, in pursuance to which, the bankers froze the bank accounts.
Held:
In our considered view and as also statutorily once mandatory deposit of 7.5% is made, there is no reason for recovery of any further amount from the appellant and the action of the Dy. Director, DGCEI seems to be beyond the scope of law.
