2007 (2) TMI 109

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....s are engaged in the manufacture of MS tubes/pipes under Chapter 73 of the Central Excise Tariff Act, 1985. They are clearing their final products at factory gate and also through consignment agent. The clearance through consignment agents were made on provisional basis under Rule 9B of Central Excise Rules, 1944, which are finalized on 5-5-97 by the Superintendent of central Excise as per directi....

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....td., 2000 (120) E.L.T. 285 (S.C.) is fully applicable to the facts of the case. The Commissioner (Appeals) held that the adjudicating authority wrongly sanctioned the refund claim to the appellant. The amount of refund is recoverable under Section 11A of the Central Excise Act, 1944. Accordingly, the Commissioner (Appeals) set aside the adjudication order and allowed the appeal of the Revenue. ....

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....) is not applicable herein. 4. The learned Departmental Representative for the revenue reiterated the findings of the Commissioner (Appeals). He submits that the Assistant Commissioner of Central Excise by letter dated 5-3-97 directed the Superintendent of Central Excise to finalise the assessment up to September, 1996 and put remarks on the RT 12 returns as under "Assessment finalized subje....

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.... Departmental Representative. The Assistant Commissioner of Central Excise by letter dated 5-3-97 finalized the assessment subject to the production of sale bills of depots and directed the appellants to deposit differential duty as may be quantified on the basis of such sale deals. The appellant filed refund claim on 10-10-97 for the period 1-4-96 to 27-9- 96 claiming refund of duty by Rs. 3,35,9....