2020 (12) TMI 695

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....e the issue involved in all the four appeals is identical and there is a common impugned order, therefore all the appeals are taken up together for discussion and disposal. 2. Briefly the facts of the present case are that the appellant had filed four rebate claims before AC Yelahanka Division under Rule 18 of CER 2002 read with Notification No. 19/2004-CE (NT) dated 06/09/2004, as amended read with Section 11B of Central Excise Act, 1944 on the ground that they had manufactured and exported the same as per the documents submitted the details of the same is mentioned below: a) Rs. 25,91,393/- dated 16/05/2017 b) Rs. 1,43,86,513/- dated 19/06/2017 c) Rs. 1,47,589/- dated 16/10/2017 d) Rs. 7,82,195/- dat....

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....ionary Authority on 05/09/2018. 2.3. The Jurisdictional Assistant Commissioner of Central Tax inter alia had issued protective show-cause notices mentioned below: Sl. No. Show-cause Notice No. & Date Amount demanded 1 C.No. V/82/15/55/2018 dated 22/03/2018 Rs. 7,23,824/- 2 C.No. V/82/15/52/2018 dated 22/23.03.2018 Rs. 19,04,322/- 3 C.No. V/82/15/51/2018 dated 20/03/2018 Rs. 24,539/- 4 C.No. V/82/15/59/2018 dated 28/03/2018 Rs. 1,31,979/- and demanded the rebate sanctioned in all the four cases and adjudicated the same as erroneously refunded amount liable for recovery under the provisions of Rule 14 of CCR, 2004 read with Section 11A (1) of CEA, 1944 with applicable interest under the provi....

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....or the fact that there is a Revision application pending against the Orders of Appeal passed by the Commissioner. He further submitted that pending the revision application to adjudicate the case to arrive at the assessable value tantamount to re-opening an already settled issue in their own case and accepted in Review by the Department and that the issue is no longer res integra. He further submitted that it is well settled law that after issuing adjudication order, the adjudicating authority becomes functus officio, which means that his mandate comes to an end as he has accomplished the task of adjudicating the case. As a concept functus officio is bound with the doctrine of res-judicata which prevents the re-opening of a matter before th....