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2019 (4) TMI 1837
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....the Appellant. Shri Mohd. Altaf, Assistant Commissioner (AR), for the Respondent. ORDER After hearing both sides duly represented by Shri Shailesh P. Sheth, Learned Advocate for the appellant and Shri Mohd. Altaf, Learned Asstt. Commissioner (AR) for the Revenue I note that the appellant was manufacturer of pre-fabricated steel structures. During the period from June, 2010 to July, 2012 i....
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....2015 wherein the Learned Commissioner (Appeals) has relied upon Final order of this Tribunal in the case of Anapurna Malleables Pvt. Ltd. v. Commissioner of Central Excise, Jaipur reported at 2006 (194) E.L.T. 458 (Tri. - Del.). The Learned Commissioner (Appeals) also has stated that the said decision of this Tribunal was affirmed by Hon'ble High Court of Chhattisgarh. The Learned Commissioner (Ap....
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....he principles of unjust enrichment refund cannot be claimed. 2. Learned Counsel for the appellant has submitted that Order-in-Original dated 28-3-2017 was passed in de novo proceedings and the said de novo proceedings were in accordance with the directions through Order-in-Appeal dated 8-10-2015 and in the said Order-in-Appeal dated 8-10-2015 availment of suo motu credit was held to be in ....
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....arned AR for the Revenue has supported the impugned order. 4. Having considered the submissions of both the sides and on perusal of record I note that Order-in-Appeal dated 8-10-2015 was not challenged by Revenue therefore the findings in the said order cannot be challenged by Revenue before another Commissioner (Appeals) since the same are hit by principles of res judicata. The said findi....