2021 (8) TMI 1208

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....ate For the Appellant Shri P. Gopa Kumar, Jt. Commissioner(AR) For the Respondent ORDER PER : S.S GARG The present appeal is directed against the impugned order dt. 20/12/2018 passed by the Commissioner (Appeals) whereby the Commissioner(Appeals) has partially allowed the appeal of the appellant and modified the order of the Assistant Commissioner dt. 12/03/2018 and confirmed the deman....

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.....03.2007 and 15/16.05.2007. Department contended that the claims were time barred as per Section 11B and the appeals filed by the Department were rejected in the Order-in-Appeal dt. 08.08.2008. CESTAT, Bangalore in the Final Order No.22210/2017 dt. 25.09.2017 in the Department's appeal No.E/839/2008 held that since the request of the appellant for provisional assessment was rejected by the Departm....

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.... Karnataka and without waiting for the outcome of the said appeal, the learned Commissioner(Appeals) proceeded with the matter and confirmed the demand in respect of one show-cause notice as the other two show-cause notices were infructuous since the CESTAT has dismissed the two appeals on the ground of delay. He further submitted that the Hon'ble High Court of Karnataka passed the order on 18.03.....