2016 (3) TMI 1166

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.... ORDER The appellant is in appeal against the impugned order wherein the refund claim has been adjusted against the pending show cause notices. 2. Heard the parties. 3. In this case the appellant filed refund claim by claiming benefit to exemption Notification No. 56/2002-C.E., dated 14-11-2002. The said refund claim were sanctioned by adjudicating authority on merits holding that th....

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....at the ld. Commissioner (Appeals) had fallen in an error by adjusting the amount in dispute as per show cause notices. As demand against the appellant is in dispute therefore, unless and until the dispute is settled, it cannot be deemed as confirmed demand therefore, the ld. Commissioner (Appeals) has not interpreted the law in true spirits. 5. Further, I find that the ld. Commissioner has t....