TaxTMI 
TaxTMI 
2005 (2) TMI 382
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....the Respondent. ORDER [Order per : P.G. Chacko, Member (J) (Oral)]. - The appellants are manufacturers of Asbestos Cement Corrugated sheets (ACC sheets, for short) falling under SH 6804.00 of the CRTA Schedule. They sell this product from their factory gate as well as from their depots situated in different parts of the country. As the actual price to be sold from the depots is not known at the ....
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....re us by learned counsel for the appellants is that the demand of duty raised on them under Section 11A of the Central Excise Act without reviewing the refund order under Section 35EA of the Act is legally not maintainable. It has been pointed out that the SCN for recovery of duty was issued by the original authority which had sanctioned refund of the amount and that such proceedings are void in l....
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.... (52) E.L.T. 631 (Tribunal). 2. Doothat Tea Estate Kanoi Plantation (P) Ltd v. CCE, Shillong, 2001 (135) E.L.T. 386 (Tri.-Kolkata). 3. Mahabir Industries v. CCE, 2002 (140) E.L.T. 261. 3. Ld. SDR has, on the other hand, submitted that it was open to the department to recover an erroneously refunded amount of duty without recourse to review of the refund order. In this connect....
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....Act for confiscating the containers as also a SCN under Section 28 of the Act for recovery of duty on the imported goods. These notices were contested by the party. When the matter eventually came up before the High Court, the court took the view that no SCN under Section 28 could have been issued until and unless the order under Section 47 had been revised under Section 130. The Supreme Court dis....