2018 (1) TMI 414

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....are as follows: 30.04.2002 Issued Show Cause Notice C. No. V(30) 193/Demand/2001/3412 dated 30.04.2002 for the period April, 2001 to June, 2001. 10.03.2005 Order-in-Original No. 226(20/02) Dem/2001 was passed on 10.03.2005, received by appellant on 12.03.2005 confirmed the demand of Rs. 1,07,806/- + interest and also imposed equal penalty of Rs. 1,07,806/-. 12.05.2005 Against the above Order dated 12.03.2005 appeal was filed on 12.05.2005 before the Commissioner (Appeals), Central Excise, Meerut-II. 29.11.2005 The Commissioner (Appeals) passed Order-in-Appeal No.283-CE/MRT-II/2005 dated 29.11.2005 received by appellant on 15.12.2005 uphold the Order-in-Original passed by adjudicating authority. 30.01.2006 An ap....

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....mand by Hon'ble CESTAT, New Delhi, the Adjudicating Authority vide O-in-O No. 22/AC/MBD/2013 dated 27.02.2013 again confirmed the demand and imposed equal penalty. 31.03.2013 Against the above Order dated 27.02.2013 the appellant filed appeal before Commissioner (Appeals) who vide Order-in-Appeal No. MRT/EXCUS/002/APP/70/2013-14 dated 31.07.2013 allowed the appeal. 21.10.2013 The Order-in-Original No. 06/AC/MBD/2013 dated 21.10.2013 (not served on appellant) sanctioned the refund but adjusted the same against the demand in some other case confirmed vide O-in-O No. 57/AC/MBD/2012 dated 04.06.2013. 19.10.2015 The appellant vide letter dated 19.10.2015 again requested for refund of Rs. 50,000/-(pre-deposit). 2/3.11.2015 ....

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....o. 95/2008-SM(BR) dated 31.12.2007 allowed the appeal by way of remand to the adjudicating authority. 23.06.2009 In remand proceedings, the Adjudicating Authority vide Order-in-Original No. 299/AC/MBD/2009 dated 23.06.2009 allowed Cenvat credit of Rs. 3,02,279/- and disallowed the Cenvat credit of Rs. 1,30,942/- and also imposed equal penalty. 15.02.2010 An appeal was again filed before Commissioner (Appeal). The Commissioner (Appeal) vide Order-in-Appeal No.29-CE/MRT-II/2010 dated 15.02.2010 allowed Cenvat credit of Rs. 68,573/-. Penalty was also set-aside and Rs. 62,369/- disallowed on Welding Electrodes by Commissioner (Appeals), C.E. Meerut. 26.04.2010 The appellant had deposited an amount of Rs. 62,269/- in RG-23-C Pa....

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....02/APP/178/2013-14 dated 12.11.2013, hence the Order dated 21.10.2013 adjusting the consequential refund claim (amount debited) is unjustified.   4. The grievance of the appellants is that vide Order-in-Original dated the 21/10/2013 their refund was adjusted as mentioned in the table above without giving any opportunity of hearing. Secondly, the adjudicating authority failed to calculate the interest payable to the appellants - assessee under the provisions of Section 35FF of the Act read with Notification. On being asked by this Tribunal the appellants have not disputed the legality of the dues adjusted which were adjudicated vide Order-in-Original No. 57/AC/MBD/2012 dated 4th June, 2013. 5. The Learned Counsel further brough....