2016 (12) TMI 715

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....al has been filed against the order of the adjudicating authority sanctioning the refund claim and crediting the refunded amount to the Consumer Welfare Fund under Rule 7 (6) of Central Excise Rules, 2004. 2.  Ld. Counsel submits that the documents and work sheets submitted by them to the adjudicating authority to the refund sanctioning authority have not been adequately considered and altho....

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....er O.C. No. 1240/2013 dated 10.12.2013 that despite various correspondences and reminders the assesse have not produced the proof for not having passed on the excess duty and in the event of consideration of refund of the Excise Duty claimed by he assesse, it may be sanctioned and credited to the Consumer Welfare Fund.  Thus, the assesse have failed to prove with the documentary evidence that....

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....bsp; The verification of the worksheets furnished by the assesse also establishes the above stand." From the above it would appear that the jurisdictional Range Officer and not the Dy. Commissioner Concerned is the adjudicating authority of this order.  Dy. Commissioner is therefore functioning merely as administrative authority rather than a quasi judicial authority.  This indifference....