2013 (11) TMI 532

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....k Singh, Counsel, for the Appellant. 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 call....

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....nd of the claim, an appeal was filed by the department 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 contende....

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..... 10,94,263/- was deposited by the party on their own 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 Genera....