2018 (8) TMI 1750

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....wala, Advocate For Respondent (s): Shri Bhasha Ram, AR ORDER Per: Mr. Ashok Jindal The appellants are in appeals against the impugned orders. 2. The facts of the case are that, the appellants were engaged in the manufacture of Mosquito Repellant Coils under Chapter Sub-Heading No. 38089191 of the 1st Schedule to the Central Excise Tariff Act, 1985. As the appellants were located in ....

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....d and the said order was challenged before the ld. Commissioner (Appeals) but hold that extended period is not invokable therefore, demand for the relevant period was dropped. Against the said order, the appellants are in appeals. 3. Ld. Counsel for the appellants submits that initially they filed the refund claims and the same were sanctioned to them as outward freight forms a part transaction....

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....th sides, we find that the issue emerges before us is that, as refund claims were sanctioned to the appellants, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not. The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate (su....