M/S. Sanghi Textiles Pvt. Ltd vs Cce(Appeals-Iii), Hyderabad on 17 October, 2016
Following the decision in the above case and also appreciating the facts, I hold that the appropriation of Rs.29,34,402/- is not legal and proper. Therefore I hold that the appellant has to be sanctioned the entire amount of Rs.29,34,402/-. In the result the appeal is allowed with consequential reliefs, if any.