2013 (4) TMI 648

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....of interest. 2. The facts of the case are that the respondents are engaged in the manufacture of glass-lines equipments falling under Chapter No.84 of the Central Excise Tariff Act, 1985. There was a dispute on excisability on re-glass lined equipment processed/manufactured by the assessee on job work basis. This issue has been settled vide Order-in-Appeal No.Commr.(A)/188/VDR-I/2008, dt.20.11.08 issued by Commissioner (Appeals), Central Excise, Vadodara. 2.1 The respondents voluntarily paid the dues of Rs.9,17,254/-amounting (Duty Rs.6,78,481 + interest Rs.2,39,473/-) vide PLA Entry No.22, dt.04.12.2005 and TR-6 Challans dt.17.01.06 and 05.04.07 on the clearances of re-glasslined vessels including the clearances pertaining to the per....

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....f Tribunals order dt.30.01.2008, whereas the fact of the matter is that Revenue has not accepted the order of the Tribunal and preferred an appeal before the Hon'ble High Court of Gujarat which is pending. It is his submission that during the relevant period, there was a procedure of self-assessment and once the assessee has paid the duty on his own assessment and if there is no challenge to such assessment, refund of duty is not admissible. 5. Ld. Counsel would submit that the order of the Tribunal in the appellants own case is very clear, which would indicate that the process of re-glasslining of the old vessel received from the customers was not tentamounting to manufacturing and if that be so, no amount is to be paid as duty. It is....

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....   Interest   Total 1 22/24.12.05           1,50,000   3,000   - 1,53,000   2 26/17.01.06   4,60,120   333   2,35,509   6,95,962   3 2/07.04.07   64,212   816   3,964   68,992   Grand Total     6,74,332   4,149   2,39,473   9,17,954                 The Photostat copy of PLA Page No.36, 37 & 38 for the month of December 2005, January 2006 and April 2007 are available on record. 8.4 From the above said data, ....