2016 (12) TMI 1167

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....te authority. Under this OIA dt 27/8/2013 first appellate authority has rejected four appeals filed by the appellant with respect to demands confirmed by the Adjudicating authority under different orders-in-original. 2.  Sh. Rakesh Dubey (Advocate) and Sh. S. Biswas (Advocate) appeared only behalf of the appellant. Learned Advocates during the course of hearing as well as through written submission argued that while filing the appeals appellant also filed COD applications alongwith Stay applications. That COD applications were dismissed by this bench  FO/A/75218-75221/2015 dt 8/4/2015 and Stay Petitions / Appeals of the appellant were also dismissed. That appellant moved Guwahati High Court vide order date 6/6/2016 High Court c....

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..../2012. That there is no provision for issuing such on eligibility certificate under Notification No. 32/99-CE, as amended. That each months refund claim is an independent order for which demand can be raised with in period specified in Sec 11 A of the Central Excise Act 1944. Learned AR made the bench go through Para-15 & 22 of the OIA dt 27/8/2013 & relied upon Apex Court's decision in the case of Grasim Industries Ltd. Vs CCE Bhopal [2011 (271) ELT 164 (SC.)] in support of his argument that erroneously sanctioned refund can be recovered by a demand without filing appeal against refund sanctioning order.  4.  Heard both sides & perused the case record. As the matter lies in a narrow compose, therefore, after allowing the stay....

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....bility certificate for 10 years is required to be decided under exemption Notification No. 32/99-CE. Secondly, a copy of order dt 31/1/2003 passed by DC,CE, Bhangagarh was never endorsed to the appropriate reviewing authority as per Annexure-4 of the appeals filed by the appellant. Under the circumstomens each refund sanctioned under Notification No. 32/99-CE has to be considered as a separate order as correctly held by first appellate authority in Para 15 & 22 of the OA dt 27/8/2013. 6.  Learned AR has correctly relied upon Apex Court's decision in the case of Grasim Industries Ltd. Vs CCE Bhopal (Supra) where Apex Court has held as follows:- "13 Section 11A provides for a right of issuance of show cause notice, if, according to....