2024 (1) TMI 385

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....by Commissioner (Appeals), Customs & Central Excise & Service Tax, Noida. By the impugned order Commissioner (Appeals) has held as follows:- (i) The appropriation of sanctioned refund claim to the extent of Rs.2,33,54,306/- vide impugned order is set aside. (ii) The appropriation amounting to Rs.64,37,321/- under the impugned order against the confirmed demand from the sanctioned refund claim is upheld. (iii) The impugned Order-in-Original No.R-193/DC/Div.-I/2013-14 dated 17.09.2013 is modified to the above extent and the appeal is disposed of on above terms. 2. Revenue has filed this appeal challenging the impugned order setting aside the appropriation of sanctioned refund to the extent of Rs.2,33,54,306/-. Th....

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....306/- 19.09.2013 The Appellant informed the Assistant Commissioner about the passing of the above referred Stay Order. The letter received by the department on 20.09.2012. 20.09.2012 Order-in-Original No.R-193/DC/N-I/2-13-14 dated 17.09.2013 dispatched. Vide this Order a refund of Rs.2,97,91,627/- was granted. Out of such refund, Rs.2,97,91,627/- adjusted against demand confirmed vide Order-Original No.33/Commissioner/Noida/2012-13 and balance Rs.64,37,321/- adjusted against demand confirmed vide Order-in-Original No.37/Commissioner/ Noida/2012-13 15.01.2014 On appeal against Order-in-Original No.R-193/DC/N-I/2-13-14 dated 17.09.2013, the Commissioner (A) set aside the order dated 17.09.2013 to the extent only where Rs.2,9....

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....re confirmed by the impugned adjudication order, challenged in the substantive appeal. Contending that the assessment of liability to service tax, interest and penalties confirmed by the impugned adjudication order, is unsustainable and that consequently adjustment of such illegal levy from the refunds ordered is arbitrary and illegal, this application is filed. By the final order today, we disposed of the substantive appeal and have quashed the adjudication order passed by the Commissioner of Customs, Central Excise and Service Tax, Noida vide Order-in-Original No. 37/Commissioner/Noida/ 2012-13, dated 30-10-2012. As the assessed liability of the petitioner under the adjudication order has thus suffered a plenary eclipse, the peti....

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....ority, the appeal against the confirmed demand was very much pending with the Commissioner (Appeals) along with the prayer for stay. No decision has been taken on the said appeal or stay application for two years and the appeal was decided only on 9-2-2016 confirming the original order. Against such order, the appellant has already filed an appeal with the Tribunal on payment of a pre-deposit of 7.5%. Considering the sequence of these events, it is apparent that the Original Authority acted without following any principles of natural justice by putting the appellant in notice before coercive action of recovery. It is to be noted that the appeal against the confirmed demand along with stay application was pending with the very same Authority....