2011 (1) TMI 320

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....h Mohan, SDR, for the Respondent. [Order]. - The applicant/appellant have filed the application for waiver of pre-deposit of the penalty of Rs. 5,000/- imposed vide lower adjudicating authority's order-in-original No. PI/Divn.V/Ref/98/2009 dated 6-3-2009. After hearing both sides and considering the facts of the case, I find that the appeal can be disposed of at this stage itself. Therefore,....

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....ation under Section 11B of the Central Excise Act. The adjudicating authority while considering the claim for refund, considered the same under Rule 18 of the Central Excise Rules, 2002 instead of Section 11B of the Act and also imposed a penalty of Rs. 5,000/- on the appellant. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals), who upheld the adjudicating authority's o....

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.... case of A.C. Mehta v. Union of India, 2010 (254) E.L.T. 235 (Bom.). Therefore, the appellant prays for remand of the matter to the adjudicating authority for examining the case under Section 11B of the Act. The learned counsel fairly conceded that they are not contesting the imposition of penalty of Rs. 5,000/- imposed for contravention of rules. 4. The contention of the learned SDR is that th....

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....hat the question of unjust enrichment will not be applicable to this case as it involve export of goods. However, since the learned counsel has not opposed the imposition of penalty I am not going into that aspect and the same is upheld. However, so far as issue regarding refund is concerned, since the same has not been considered as per the provisions of Section 11B, the case is remanded to the a....