2017 (3) TMI 172

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....mmissioner(A.R.) for the Revenue Order The Revenue's appeal No. E/1008/00 was filed against order of the Commissioner(Appeals) bearing No. RJB/917/M-II/99 dated 22-12-1999 by which the Commissioner (Appeals) dropped the demand on limitation. Consequently the appellant filed refund claim which was sanctioned by the Adjudicating authority vide Order No. No. 43/REF/2000 dated 6-7-2000. Against ....

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....was not disclosed to the department therefore demand could not have been dropped on time bar, consequently refund claim rejected by the Commissioner(Appeals) also liable to be upheld. 3. Shri. Sachin Chandivade, Accountant of the assessee appeared and submitted a letter dated 2-12-2016 wherein it was submitted that their correspondence with reference to this appeal may be sent to address at 10,....

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....9 stating that the activity of the respondent was known to the department, as the respondent were regularly filing the extract of RG 23 D register and the relevant invoices and therefore it cannot be said that the activities were suppressed from the department. On the basis of this order, the respondent filed refund claim for duty paid by them and the interest and penalty which was sanctioned by t....