2016 (11) TMI 1095

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....Respondent: Dr. J. Nagori, A.R. (Addl. Commr.) Per: Dr. D.M. Misra None was present for the Appellant. The matter has been listed for hearing on several occasions viz. 31.12.2015, 08.02.2016, 16.03.2016, 02.06.2016 and today. Even though the notices of hearing were sent at the address mentioned in EA-3 form, no one appeared nor is there any request for adjournment. 2. Briefly stated the f....

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....ed seven refund claims for the period April 2007 to February 2008. The Adjudicating authority partly allowed the refund claims observing that the Appellant had failed to furnish the data relating production from machineries installed prior to 31.12.2005 and thereafter, the refund claim be restricted to in proportion to the production capacity. Aggrieved by the said Orders, the Appellants preferred....

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....High Court in the case of Saurashtra Ferrous Pvt. Ltd. Vs UOI - 2014 (209) ELT 49 (Guj.) has settled the issue on the eligibility of the benefit of Notification No.39/2001-CE, dt.31.07.2001. It has been held that the production arising from the machineries installed after 31.12.2005, are not eligible to the benefit of said Notification which has been followed by the Tribunal in the case of CCE Raj....