2017 (11) TMI 8

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.... K. Arya, Technical Member Shri B. N. Gururaj, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER The Revenue has filed these miscellaneous applications inter alia stating that the appeals No. E/20620 & 20622/2016 filed by M/s. Ripple Fragrances Pvt. Ltd., Unit II be dismissed as there was no payment of mandatory deposits in these appeals, though the appellant-asse....

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.... (i) They are a private limited company owning two factories in Mysuru. The Unit-I manufactures excisable goods and is a Central Excise assessee. The Unit-II packs excisable goods manufactured by Unit-I along with some bought out exempt and non-excisable goods. Since it had the informed opinion that the said process of packing does not amount to manufacture, it was not initially registered with....

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....he Revenue is estopped from doing so, to the detriment of the assessee-appellant. (iv) Having implicitly accepted and retained the payment of Rs. 30 lakhs for four years, now the Revenue cannot retain that money, without explaining to this Honble Tribunal by what authority the said payment had been retained without appropriation in the adjudication order. If the appellant assessee were to be d....

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.... informed the jurisdictional Commissioner on 22.7.2013 stating that this deposit of Rs. 30 lakhs was towards the liability of Unit-II factory and for which there is an acknowledgment to prove that such a letter was given to the Office of the Commissioner of Central Excise, Mysuru. 6.   Considering overall facts and circumstances, we have no hesitation to order that the said deposit of....