2016 (12) TMI 1264

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....lant Shri Ajay Aggarwal, Advocate, for Respondent Per: Anil G. Shakkarwar The present appeal is filed by the revenue against Order-in-Appeal No. 195-CE/MRT-I/2007 dated 30/10/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut. 2. The brief facts of the case are that respondent were issued with a show cause notice dated 28.10.1980 for demand of Central Excise duty amounti....

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....aid TR-6 Challan was not used to take credit in their account current which is also called PLA and 2nd ground was that respondent could not establish that the incidence of the duty paid on 05.12.1986 was not passed on to the customers. The respondent preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through Order-in-Appeal No. 195-CE/MRT-I/2007 dated 30/10/2007 held th....

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..... for revenue who has taken us through the grounds of appeal. 5. Heard the learned Counsel for respondent who has argued that the amount sought for refund was paid during the pendency of their writ before the Hon'ble Delhi High Court wherein show cause notice was challenged. Therefore, such payment was not in the form of duty and it was only pre-deposit and therefore, there was no need to apply t....