2019 (6) TMI 1604

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....opadhyay, Authorized Representative for the Appellant Dr.Samir Chakraborty, Sr.Advocate & Shri Abhijit Biswas, Advocate for the Respondent ORDER Heard both sides and perused the appeal records. 2. The chronology of events is as under:- (i) July 29, 2005 : Refund application filed by Tata Steel Ltd. ("TSL") seeking refund of excess duty of Rs. 2,93,41,347.54. (ii) Octo....

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....the Revenue against the order dated March 18, 2010 of the Commissioner (Appeals). (viii) January 18, 2016 : Notice of personal hearing issued intimating January 20, 2016 as the date on which personal hearing will be held by the Assistant Commissioner in connection with proceedings under SCN dated October 4, 2007, as per Order-in-Appeal dated March 18, 2010 of Commissioner(Appeals). ....

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....rejected by the Commissioner(Appeals), Ranchi by Order-in-Appeal No.39/JSR/2017. (xii) July 6, 2017 : Appeal No.E/76214/2017 filed by TSL before this Tribunal against the order dated March 15, 2017 of the Commissioner(Appeals). The said appeal is pending. 3. We observe from the above chronology of events that the present appeal preferred by the Department is against the Order-in-Appeal....

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....January 18, 2016 to July 6, 2017, as detailed in the above chronology of events, makes it clear that the adjudicating authority has, pursuant to the impugned order of the Commissioner(Appeals), held a fresh personal hearing in the matter and passed an adjudication order on January 22, 2016. In paragraph 1 of the said order dated January 22, 2016 it is observed as follows: "This order aris....