2016 (7) TMI 492

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....30.12.2015.  The applicant submits that the findings of the Tribunal in the subject order dated 30.12.2015, at Para 5 that - "there is no material available on record that they have produced the Chartered Accountant certificate before the adjudicating authority in de-novo proceedings", is a mistake apparent on the record as they had produced the said certificate before the lower authorities.  The applicant also submitted that the Tribunal in the subject order dated 30.12.2015 has incorrectly observed that the issue about raising of show cause notice under Section 11A was not raised before the Tribunal on earlier occasions.  The third contention of the applicant is that the Tribunal in the subject order has held that appellant....

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....sp; The Tribunal observed that the appellants are at liberty to obtain necessary certificate from the government and place it before the adjudicating authority who shall pass a fresh order after extending reasonable opportunity of hearing to the appellant.  In de-novo adjudication vide order-in-original No. Refund/271/GSFC/0-1/07-08 dated 28.02.2008, the adjudicating authority held that appellant have failed to produce such a certificate from the government authority and therefore, held that appellants have failed to prove that the incidence of duty has not been passed on to the buyers.  The Commissioner (Appeals) vide the Order-in-Appeal dated 29.08.2008 upheld the said Order-in-Original.  The appellants filed appeal before ....

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....Accountants certificate. We find that the appellant had not given any explanation as to why they have not produced the certificate before the Tribunal in the earlier occasion and even before the lower authorities. Hence, we do not find any substance in the submission of the Ld. Advocate. 6. The other submission of the Ld. Advocate is that the Revenue should issue the show cause notice under Section 11A of the Central Excise Act 1944. We find that the present de-novo proceeding was initiated in terms of the order of the Tribunal. This issue was not raised before the Tribunal in the earlier occasions. It is also noticed that the appellant had not challenged the order of the Tribunal before the higher appellate authority.  We fi....