2021 (12) TMI 672

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.... and intimated the same vide their letter dated 28 Feb, 2015. Subsequently, when no action was taken by the department the appellant filed a refund claim which was proposed to be rejected by issuing a show cause notice. The said show cause notice was adjudicated vide Order-In-Original dated 17.11.2016 whereby the refund was rejected under Section 11B of the Central Excise Act, 1944. Being aggrieved by the said Order-In-Original appeal filed before the Commissioner (Appeals) was dismissed vide impugned order dated 29.08.2018. Both the lower authorities have rejected the claim. On the ground that since, the appellant have paid the amount the same should be treated as final payment and in terms of Section 11A (2) the case stand closed. Secondl....

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....99 (Tri.-Chennai) • M/s. Novapan India Ltd. 1994 (73) E.L.T. 769 (S.C.). • Sunder Steels Ltd.-2005 (181) E.L.T. 154 (S.C.) • Thyssenkrupp Industries Pvt. Lid.-2014 (310) E.L.T. 317 (Tri-mumbai). • Siddhant Chemicals-2014(307) ELT 44(All) • Binjrajka Steel Tubes V/s. CCE, Hyderabad -1 2019(2) TMI 137 - CESTAT HYDERABAD IOCL 2019(2) TMI 563 - CESTAT AHMEDABAD • Jayaswals Neco Ltd. 2007(8) S.T.R. 305(SC) 3. Shri. Dharmendra Kanjani, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. As regard, the issue that wh....

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....ral Excise Act, 1944 is absolutely incorrect and illegal. 4.3 As regard, the issue that whether the appellant is required to file appeal with reference to the audit objection and payment made by them. Both the lower authorities have contended that appeal ought to have been filed on the basis of the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. and Flocks India Pvt Ltd. I am of the view that firstly, the payment made by the appellant was not the final payment hence, the same cannot be a part of the assessment. Secondly, there is no assessment by the department which needs to be challenged. As per the audit proceeding as referred above the department was supposed to issue show cause notice which it failed to do so, theref....

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....processed in accordance with law, keeping the above observation into consideration. 6. Accordingly, the impugned order is set aside, the appeal is allowed in the above terms. (Pronounced in the open court on 15.12.2021) ============= Document 1 Government of India OFFICE OF THE COMMISSIONER CENTRAL EXCISE, CUSTOMS & SERVICE TAX, VADODARA-II, AUDIT SECTION, 2ND FLOOR, NEW CENTRAL EXCISE BUILDING, SUBHANPURA, VADODARA - 390 023 F.No.V(a)21-302/IA/Gr.-V/ST/13-14 उप आयुक्त Vadodara, Dtd07:20:14. */**/* & Audit 2 6 EA-2000 FINAL AUDIT REPORT No. 42/14-15 1 7 A 2016 Dy. C Part-1 Makarov Name of the Unit Annexure-N (Central Excise) ....

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.... Cess and Rs.91.723/- + SHE Cess alongwith Rs.45,865/-) alongwith interest. of input Construction of a building or a civil structure. interest of Rs. 4,11,236./- 03 Interest on late Rs.7,819/- payment of Central Excise duty on Scrap Sales. 104 Irregular availment To be quantified." of input Service credit 'on' Service Tax paid under Intellectual property rights service' in respect of "Trade Mark fee" paid to Yes. Agreed Spot Recovery and paid. Yes. Agreed. But Paid only Rs.22,98,344/. The JAC/JRO concerned is requested to issue Show Cause Notice for safeguarding the Govt. revenue. 05 06 CS foreign Service Provider under ....

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....t 4 RENEWABLE POWER HYDRO India Maneja, Vadodara - 390 013 Gujarat (India) Phone: +91 265 6613000 Fax +91 265 6613080/81 CEX/AUDIT/2014-15/03 22 ALSTOM 이 ole 28th February-2015. To, The Assistant Commissioner(Audit), Customs & Central Excise, Vadodara-II. Dear Sir, Sub: Audit Para F.No. V9a)21-302/IA/GR.-V/ST/13-14 dtd.01st August-2014. This is with reference to EA-2000 Final Audit Report F.No. V(a)21-302/IA/Gr.-V/ST/13-14 dtd. 01" August-2014. In this connection we have reversed the Service Tax Credit of Rs. 36,82,020/- (Service Tax Rs. 35,74,774 + Education Cess Rs. 71.495 S &Hed.Cess Rs. 35,748) (refer audit para No. 05) vide Entry No. 10597388 Date 28-Feb-2015....