2007 (5) TMI 387

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....Shri M.M. Mathkar, DR, for the Respondent. [Order]. -  This is an appeal against the order of the Commissioner (Appeals) No. RS/34/SRT-II/2006 dated 19-1-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     There was a demand of duty of Rs. 91,609/- confirmed by the original authority vide his order dated 8-1-95. ....

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....nbsp;    Therefore, the show cause notice dated 1-9-99 was issued to them for recovery of the Modvat credit wrongly taken and for proposing imposition of penalty on them. (f)      The original authority vide his order dated 12-12-03 held that the assessee had correctly taken the credit of Rs. 91,609/- holding that no application is required for refund of ....

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.... of order of the Commissioner (Appeals). 5. The learned DR reiterated the findings of the Commissioner (Appeals). 6.1 I have carefully considered the submissions made from both sides and perused record. When the original authority by his order dated 8-10-95 confirmed the demand of 91,609/- the same became payable unless otherwise stayed by the Commissioner (Appeals). They have paid....

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....sp;If above concept is to be extended, it may lead to a situation like inclusion of a new name in the ration card automatically by the card holder, amendment of pass-port by a passport holder himself and so on. 6.4 If the refund was due in pursuance of the Commissioner (Appeals) order, the assessee should have sought the refund to enable the competent authority consider the same and sancti....