2019 (4) TMI 1346

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.... Thangkhiew, Judge For the Petitioner/Appellant(s) : Mr. N Mozika, Adv, Mr. ML Nongpiur, Adv For the Respondent(s) : Mr. D Sahu, Adv ORDER PER MOHAMMAD YAQOOB MIR, 'CJ': (ORAL) 1. Under Section 35G of the Central Excise Act, 1944, order dated 22.03.2018 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, is assailed. 2. Order in....

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....reof, 100% of the duty paid was refundable. Whereas, in terms of notification No.20/2007-Centrtal Excise dated 25.04.2007 benefit of 100% duty refund was applicable to all units located in North Eastern States which include Meghalaya. However, vide notification No.17/2008-Central Excise dated 27.03.2008 issued by the Government of India, Ministry of Finance (Department of Revenue), duty payable of....

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....11878 of 2015 has directed that subject to the petitioners releasing 50% of the amount due to the respondent in terms of the impugned judgment on the respondents' furnishing solvent surety to the satisfaction of the jurisdictional commissioner, the operation of the impugned judgment shall remain stayed. 5. The question of total revenue neutrality in terms of the notification No.32/1999-CE dated....

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....on of intention to evade payment of duty pales into insignificance. But where the duty charged is not 100% refundable, then any act of concealment, misstatement or suppression of facts will give rise to the intention to evade payment of duty. 8. Learned CESTAT has not looked into the above circumstances, more particularly, notification dated 27.03.2008 and in the same context, it appears that C....