2014 (2) TMI 1101

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....t : Sh. Rajesh Mahna, Sh. Ruchir Bhatia and Sh. R.K. Phillips, Advocates. ORDER 1. The Commissioner of Central Excise has preferred this appeal claiming that a substantial question of law arises in respect of the order of the Tribunal dated 21.05.2013. The Tribunal had allowed the manufacturer's appeal, upholding the claim for refund of the amount deposited. The appellant Department argues t....

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....tainment of such duty or on the basis of duty ascertained by a Central Excise Officer] before service of notice on him under sub-section (1) in respect of duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid. Provided that the Central Excise Officer may determin....