2024 (9) TMI 458

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.... Honourable Mr. Justice G. Arul Murugan For the Petitioner : Mr. Sethu Prabakaran for Mr. Hari Radhakrishnan For the Respondents : Mr. S.R. Sundar (for R2 and R3) R1 - Tribunal ORDER DR. ANITA SUMANTH, J. The petitioner is the Salem Cooperative Sugar Mills and had suffered an orderin- original dated 28.07.2006 rejecting its plea for refund, which had been carried in appeal before the Commissi....

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.... the same on the ground of maintainability. The Bench noted that the Central Excise Act, 1944 contained an in-built appellate hierarchy and hence any order of the CESTAT would be amenable only to appeal before the Division Bench of this Court. 4. There has been a subsequent development, in that, V.Ramasubramanian, J (as he then was), speaking for the Division Bench of this Court in Tiruchitrambal....

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....It also runs a distillery and clears molasses to that unit on payment of duty. On account of the amendment made on 01.03.2005 to the effect that molasses was not taxable, the liability to such duty ceased. However, the petitioner continued to pay duty for the period 01.03.2005 to 31.12.2005 and then sought refund/re-credit of the same by way of a claim. That claim was rejected under order-in-origi....