2018 (11) TMI 1444

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ha, Member (Judicial) Shri. B. Balamurugan, AC (AR) for the Appellant Shri. S. Murugappan & Ms. K. Nancy,Advocates for the Respondent ORDER Per P. Dinesha : The Revenue has filed this appeal challenging the directions of the Commissioner of Central Excise (Appeals), Madurai, in restraining the Revenue from appropriation of the refund sanctioned to the appellant. 2. Briefly stated, the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... held to be in order. It was also noted by him that M/s. Tamil Nadu Cements Corporation Ltd., Ariyalur had issued no objection for the assessee to claim refund on the grounds inter alia that the earlier assessee code which was surrendered had become defunct; a fresh registration certificate based on fresh PAN was issued; that there was no production, clearance and duty liability in the defunct ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....), Madurai, the Commissioner (Appeals) has after appreciating the plea of the assessee held that the assessee having done all that was possible to get the said Orders against the demand, could not be faulted and penalized for the delay due to administrative reasons in disposing the stay application filed by the assessee and therefore set aside the Order of appropriation against which the present a....