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2024 (6) TMI 1103 - AT - Central ExciseIssues: 1. Duty demand on paper tag and paper trays 2. Refund of duty paid on paper wrapper Analysis: 1. Duty demand on paper tag and paper trays: The appellant, engaged in manufacturing articles of paper, faced a duty demand issue post the introduction of new CETA 1985. The department alleged contravention of Central Excise Rules on paper wrapper, paper tag, and paper trays. A show cause notice was issued, leading to a duty demand of Rs.20,76,492. The original authority confirmed this demand, prompting an appeal to the Commissioner (Appeals). The Commissioner (Appeals) set aside the duty demand on the paper wrapper but confirmed it on paper tag and paper trays. Both the department and the assessee appealed to the Tribunal. In a Final Order, the Tribunal set aside the demand on paper tag and paper plates due to limitation, dismissing the department's appeal on monetary grounds. 2. Refund of duty paid on paper wrapper: The appellant sought a refund for the duty paid on paper wrapper, which was earlier set aside by the Commissioner (Appeals). The refund was sanctioned by the original authority, with a total refund of Rs.5,79,308, partly as cash and the rest as CENVAT Credit. The department appealed this sanction before the Commissioner (Appeals), who set aside the refund sanction, holding the appellant liable to pay duty on the paper wrapper. The appellant contested this decision before the Tribunal, arguing that the issue had attained finality post the Tribunal's previous decision. The Tribunal agreed, stating that the impugned order had no jurisdiction to interfere with the already decided classification and duty demand in favor of the assessee. Consequently, the impugned order was set aside, and the original authority's decision was restored, allowing the appeal with consequential reliefs. In conclusion, the Tribunal's judgment addressed the duty demand issues on paper tag and paper trays, along with the refund claim for the duty paid on the paper wrapper. The decision highlighted the finality of previous orders and the jurisdictional limitations in reconsidering previously settled matters, ultimately ruling in favor of the appellant.
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