2019 (12) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ICE SANT PARKASH Mr.Sourabh Goel, Sr.Standing Counsel, Indirect Taxes for the appellant Mr. Deepak Gupta, Advocate for the respondent ORDER Jaswant Singh, J. (Oral) The Revenue has filed the present appeal under Section 35 (G) of the Central Excise Act, 1944 against the final order dated 30.08.2018 (Annexure P-4) passed by the Customs, Excise & Services Tax Appellate Tribunal, Chand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pugned order dated 30.08.2018 passed by the Ld. Tribunal is based on surmises and conjuctures and is therefore liable to be set aside? In brief, the facts of the case are that respondent- M/s. Som Sugandh Industries Limited, Kundli (Private limited company) is engaged in the manufacturing of Pan Masala, Khaini, Gutka etc. in their plant situated at Kundli, District Sonepat (Haryana). The DGCEI ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which was voluntarily deposited during the search proceedings and subsequently to avail the benefit of lesser penalty. The application was dismissed vide order dated 29.01.2018 by the Adjudicating Authority, resulting into the respondent filing an appeal before the Commissioner (Appeals). The First Appellate Authority vide order dated 26.07.2018 upheld the order passed by the Adjudicating Authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the refund, thereby has backing of the legal process. Learned counsel for Assessee states that in compliance of fresh order passed by the learned Tribunal, the amount of claimed refund already stands sanctioned by the Department vide order dated 31.07.2019 passed by the Adjudicating Authority. Hence it is claimed by the respondent- assessee that the present appeal would not survive in the facts....