2013 (11) TMI 532

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..... Shri Arijit Chakraborty, Counsel, for the Respondent. JUDGMENT Heard Shri Ashok Singh, learned Counsel for the appellant and Shri Arijit Chakraborty for the assessee. 2. This Central Excise Appeal under Section 35-G has been filed against the judgment and order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter called the "Tribunal"), dated 14-8-2008 passed ....

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....epartment which was rejected on 12-4-2006 upholding the order dated 21-10-2004 sanctioning the refund. Against the said order the department filed an appeal before the Tribunal which has been dismissed by order dated 14-8-2008, against which the Department has come up in the appeal. 4. Shri Ashok Singh, learned counsel for the appellant contended that the Tribunal had only affirmed the findi....

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....wn has not been shown in the balance sheet of relevant year 1997-98 in the schedule of loans and advances to be recovered for the department is not sustainable as the party had deposited this amount under protest as an advance payment of central excise duty pending enquiry and investigation and intimated this fact to the Additional Director General of DGAE, Central Excise New Delhi vide their lett....