2010 (1) TMI 461

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K.K. Anand, Advocate, for the Appellant. Shri Amrish Jain, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. These matters taken up for hearing in terms of the order passed today in Stay Application Nos. 2564-2570 & 2572/08. In all these appeals, undisputedly, the issue involved relates to the claim of the assessee for refund of the amount which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....above Circular and decision of the Rajasthan High Court was not considered by this Tribunal while deciding the matters involving similar issue on 12-8-2009. 3. The Departmental Representative appearing on behalf of the Revenue submitted that the issues sought to be raised is squarely covered by the said decision dated 12-8-09. According to him the Additional Excise Duty and NCCD do not form par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2th August, 2009. 4. The notification dated 19th December, 2002 and para 2 thereof to which our attention was drawn read thus :- "2. The above two notifications for the State of J&K exempt that portion of the excise duty, which is paid by the manufacturers in cash. For this purpose, a suitable mechanism has been incorporated in the notifications. The manufacturer is first required to pay the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... after taking into consideration all the relevant decisions of the Apex Court. In our considered opinion the circular can be of no help to the appellants to persuade us to take a different view in the matter. As regards the decision of the Rajasthan High Court, the same do not deal with the issues which were dealt with by the Tribunal in the order dated 12th August, 2009. Undoubtedly, apparently w....