2024 (7) TMI 306

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.... Counsel For the R1 in W.P.(MD)Nos. 15653 to 15661/2021 : Mrs.Deepa Standing Counsel For the R2 in all W.Ps. : Mr.Ragavendren Standing Counsel COMMON ORDER By this common order, all these 13 Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the respective impugned orders passed by the first respondent as the Revisional Authority under Section 35EE of the Central Excise Act, 1944. By the impugned order, the first respondent has rejected the Revision Petitions filed by the petitioner against the respective Orders-In-Appeals dismissing the appeals filed by the petitioner against the respective Orders-In-Originals rejecting the rebate claims filed by the petitioner under Rule 18 of th....

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....ch, 2012 18,89,223 18,89,223 9 15657/21 195/103/14 19-27 September, 2012 30,01,680 30,01,680 10 15658/21 195/105/14 19-27 May, 2012 25,39,564 25,39,564 11 15659/21 195/106/14 19-27 May 2012 23,07,633 23,07,633 12 15660/21 195/107/14 19-27 February, 2012 8,61,840 8,61,840 13 15661/21 195/108/14 19-27 December, 2011 8,10,610 8,10,610 Total 4,82,43,711 3,66,93,132 5. While the rebate claims filed by the petitioner were being considered by the Original Authority, the Department has initiated investigation and had collected approximately Rs. 7.53 Crores from the petitioner on 24.09.2012, 25.09.2013 and 25.10.2023. 6. Aggr....

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....itioner was allowed by the Division Bench of this Court on 30.04.2014. Relevant paragraphs of the said order dated 30.04.2014 of the Division Bench of this Court in W.A. (MD) No.339 of 2014 read as under: "6. Assailing the order of the learned Judge, the appellant come up with the above writ appeal. When the writ appeal came up for admission on 27.02.2014, the learned Standing Counsel for the respondent took notice and after hearing him, a Division Bench of this Court allowed the writ appeal, by an order dated 27.02.2014. 7. However, the respondent filed an application in Review Application (MD) No.61/2014 for a review of the order passed on 27.02.2014 in W.A.(MD) No. 339 of 2014. The review was allowed by us by a separate....

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....d the said Writ Petition. 11. The petitioner thereafter challenged the aforesaid order of the learned Single Judge dated 21.08.2014, in W.A.(MD) No.1151 of 2014. The Division Bench of this Court taking note of the above development allowed the Writ Appeal on 17.11.2022 and thereby quashed the Show Cause No.22/2013-CEX dated 29.11.2013 issued pursuant to the order dated 08.11.2013 passed by the leaned Single Judge in W.P.(MD) No. 2026 of 2013. Thus, there were no other grounds to deny the rebate claims to the petitioner. 12. The further appeal of the Department before the Hon'ble Supreme Court was also dismissed vide order dated 05.03.2024 in SLP (Civil) Diary No.48923 of 2023 as there was enormous delay in filing the said appeal. ....