2009 (11) TMI 69

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....ed to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. Instant appeal filed under Section 35(G) of the Central Excise Act, 1944 (for brevity "the Act") challenges order dated 15.7.2008 passed by the Custom, Excise & Service Tax Appellate Tribunal, New Delhi Bench. It is undisputed that on 7.8.1998 (Annexure A.1), the Tribunal while following the jud....

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....of the Act were initiated. The aforesaid recovery proceedings eventually reached the Tribunal. The Tribunal vide impugned order dated 15.7.2008 has rightly taken the view that once order dated 24.8.1998 (Annexure A.1) has attained the finality and has not been set aside in appeal, the parallel proceedings under Section 11-A of the Act cannot again be initiated. The order sanctioning refund could n....