2018 (12) TMI 431

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.... Notices were issued proposing to disallow said deduction and demand differential excise duty which was adjudicated by OIO no. 03/Demand/96 dated 29.02.1996 passed by the Asst. Commissioner of Central Excise, Ankleshwar confirming the proposal of the Show Cause Notices to disallow the deduction claimed on account of secondary packing and demanding differential Excise Duty. Against the said order in original, an appeal was filed before the Commissioner (Appeals). After receipt of the said order, the respondent started paying Excise Duty under protest on value on secondary packing. The invoices clearly indicated the fact of duty being paid under protest for the period of March 1996 to September 1999. In the appeal against order in original no....

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....the respondent filed refund claim of Rs. 3,71,42,093/- for the duty paid under protest for the period March 1996 to September 1999. The said refund claim was rejected by the Dy. Commissioner of Central Excise vide Order in Original dated 22.02.2001 on the ground that the cost of secondary packing is not eligible for deduction. It was held that duty was not paid under protest. An appeal was filed before the Commissioner (A) by the respondent against the order of Dy. Commissioner of Central Excise. Meanwhile vide Order in Original no. 28 to 32/OA/2001 passed by the deputy Commissioner, a demand for the period December 1994 to February 1996 was upheld in de-novo proceedings. Vide Order in Original no. 35-36/OA/2001/passed by the deputy Commiss....

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....tment. It was also held that the duty was paid under protest and the invoice also contains endorsement to that effect. Against the said Order in Appeal dated 30.03.2007, department filed an appeal before the CESTAT bearing Appeal no. E/794/2007. The said appeal has been dismissed by the Tribunal vide order dated 09/11/2009. The department also filed an appeal before this Tribunal against Order in Appeal no. RS/114/SRT-II/2007 & Rs/120-121/SRT-II/2006 which was registered as appeal no. E/1062/2008. E/1094/2008 respectively. Appeal No. E/1062/2008 was dismissed by this Tribunal vide Final Order No. A/1917/WZB/AHD/08 dated 12.09.2008. The Appeal no. E/1094/2008 was dismissed by Tribunal vide Final Order No. A/2309/WZB/AHD/2008 dated 20.10.2008....