TaxTMI 
TaxTMI 
2008 (5) TMI 637
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...." or /and "treated fabric" under TI 17(2), TI 19(iii) and TI 22B, as the case may be, arising at intermediate stage and used captively was under dispute during the period 13-1-1976 to 31-12-1981. The total amount demanded vide nine show cause notices during the relevant period was Rs. 26,40,050/-. The CEGAT (now CESTAT) held against the appellants vide order dated 9-3-1984. The Appellants filed appeal before Supreme Court and without contesting the levy on the intermediate products, took an alternative plea of eligibility to the benefit of set off under Notification No 71/71-C.E. dated 29-5-1971. Meanwhile, as per interim order dated 25-4-1988 of the Supreme Court, the Appellants also deposited an amount of Rs. 6,60,012/61 during the penden....
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.... recorded, the appropriate consequential orders would be passed." 3. Thereafter, the appellants approached the Department for refund of the amount of pre-deposit of Rs. 6,60,000/- with a claim that they had complied with the provisions of Rule 56A and that they had also shown that the intermediate products were used in the manufacture of the end product, on which full duty was paid. Accordingly, the said amount should be refunded. 4. After series of representations, exchange of letters and exhausting the avenues of filing appeal in the High Court of Bombay for expeditious disposal of their claim, the Commissioner, Central Excise. Pune (Respondent) vide order dated 28-9-2001 held that " I find no basis or occasion to pass any....
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....; to permit the appellants to comply at this stage with the requirements of Rule 56A of the Central Excise Rules condoning what they could not follow as the time had elapsed and : (ii) to permit the appellants to claim set off of the duty payable on the intermediary product by satisfying the Collector that the same was used in the manufacture of the end product on which full duty had already been paid. (iii) On such satisfaction being recorded, the appropriate consequential orders would be passed. In other words, the appellants were to satisfy the Department as regards: (i) the conditions prescribed under Rule 56A which need to be followed (except those which stri....
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....itted that it is only after the above detailed verifications to the satisfaction of the Commissioner, Central Excise that any consequential orders could be passed after suitably adjusting the amount of pre-deposit. It is only that resultant amount for which a claim of refund or demand, as the case may be, could be made by the appellants or the respondents respectively. As the appellants have not furnished the evidences before the Commissioner for his satisfaction on the above lines, the impugned Order passed by the Commissioner is proper and legal. The claim of the appellants for refund of pre deposit is pre mature and is liable to be rejected. 10. We have carefully considered the rival submissions and perused the records. We find t....