2016 (10) TMI 866

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri S. P. Majunder, Advocate of the Appellant Shri. J. Bose, AC (AR) for the Respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against OIO No. 114/CE (A)/GHY/07 dated 20/11/2007 passed by CC & CE (Appeals) Guwahati as first appellate authority. Under this OIA dt 20/11/2007 first appellate authority has allowed the appeal filed by the department by m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 (55) ELT 437 (S. C.)] (iii) Share Medical care Vs Union of India [2007 (209) ELT 321 (S. C.)]. 3. Sh. J. Bose AC (AR) appearing on behalf of the Revenue argued that under Notification No. 33/99-CE dt 8/7/1999 no refund is eligible if a person is not registered with the department. That Notification No. 33/99-CE is conditional and contained mandatory procedure to be followed before a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Tribunal) It is found that Shree Krishna Food Products Ltd is a new industrial unit which commenced their commercial production w.e.f. 01.06.2000 and is found to be eligible for the exemption contained in the Notification No. 33/99 CE dated : 08/07/1999 as amended for a period not exceeding ten years from 01/06/2000 from the date of commercial production. The exemption will not be available to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ling refund claim as per this notification. It is thus observed that under OIO dt 16/11/2006 adjudicating authority has only decided the eligibility of the appellant to Notification No. 33/99-CE and not the eligibility of the refund to the appellant for all times. There is no mention of the refund & amount Rs. 5, 99, 619/- in the order passed by Adjudicating authority. Both the department and the ....