TaxTMI 
TaxTMI 
2018 (5) TMI 1343
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....ant has claimed refund of duty paid under Notification No.56/02-CE dated 14.11.2002 which has been erroneously allowed to them. Therefore the same is recoverable under section 11A of the Central Excise Act, 1944. 2. The appellants are located at Jammu. They purchase Gibberillic acid and 6 Benzyl aminopurine from outside and mix them to produce plant growth regulator and pay excise duty on the same product. As they are situated in Jammu and Kashmir, they took benefit of Notification No. 56/2002-C.E., dated 14-11-2002 under which they get refund of excise duty paid through PLA. The Revenue's case is that the manufactured product continues to be Gibberillic acid and thus classification would be under 3808 93 40 under which the goods are exe....
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....appear as an authorised representative in any proceedings before a Central Excise Officer for a period of two years from the date of his retirement or resignation, as the case may be. 3. Further, the provisions of Section 129(6) of Customs Act, 1962 provide that on ceasing to hold office, the President, Vice- President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal. Section 129(6) of Customs Act reads as follows:- "129. Appellate Tribunal (6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal". 4. In the past the question was raised as to whether restriction on appearance before CES....
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....held that Members of ITAT are debarred from appearing before ITAT only after retirement from service of the Tribunal and such conditions are not made applicable to a member discharged from service during the period of probation. Thus, on the basis of the aforesaid decisions the Tribunal, with regard to issues (i) and (ii), held that a member of the Tribunal discharged from service during probation period may not be debarred from practicing before it and provisions of Section 129(6) of the Act would be applicable only to such members who cease to hold office only after their confirmation. It was further held that the phrase 'on ceasing to hold office as Member' used in section 129 (6) of the Act would not include discharge of probati....
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....sses........ 34. The provision in question must be read to mean that the bar would not be applicable to a Member who demits the office while on probation....... 35. The conclusion arrived at by the Tribunal is a plausible view. Even if another view is possible, this Court in exercise of the jurisdiction under Article 226 of the Constitution of India would not like to interfere with the impugned order. The writ petitions are accordingly dismissed. There would be no order as to costs."........ 5. The Union of India appealed before the Supreme Court against the aforesaid order of Delhi High Court. The Honble apex court in its judgement dated 17-04-2017 dismissed the appeal as having been rendered infructuous and kept....
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.... by limitation. Therefore, the appeal be allowed. 5. Heard the parties. Considering the fact that ld. Consultant have not disputed the merit classification of the impugned goods in question but contested the issue of limitation. He also submitted that as periodical refunds sanctioned tome and the same have attained finality. Therefore, without challenging the same, the proceedings are not sustainable in the light of the decision of Hon'ble Supreme Court in the case of Flock India Pvt.Ltd.-2000(12) ELT 285 (SC) and Priya Blue Industries-2004 (172) ELT 145 (SC). He prayed that the impugned order be set aside. We find that the process and the product manufactured by the appellant were known to the department by way of periodical returns fil....