9911796707
TMI Blog2007 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... [Judgment per: K.L. Manjunath, J.]. - This appeal is by the Revenue questioning the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Bangalore, in Appeal No. EXCISE/435/2004 dated 7-6-2006 [2006 (206) E.L.T. 1039 (Tri. - Bang.)]. 2. A sum of Rs. 9,70,524/- was deposited by the assessee during the course of investigations. A show cause notice was issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an application before the Assistant Commissioner of Central Excise, Bellary Division, Bellary, requesting him to refund the amount of Rs. 9,70,524/- on the ground that the said amount was paid under protest during the course of investigation. The refund claim of the assessee was rejected relying upon the order passed by the Deputy Commissioner of Central Excise, Bellary, dated 29-11-2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce issued by the Revenue and that there was no adjudication in regard to the duty payable by the assessee and therefore the Tribunal set aside the order passed by the authorities below and allowed the refund claim of the assessee. Aggrieved by the same the present appeal is filed raising the following substantial questions of law: (i) Whether the Tribunal was justified in holding that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen such an order has not been challenged by the assessee, whether the assessee can file an application for refund of the amount on the ground that there was no adjudication of the duty payable by the assessee is the question to be determined in this appeal. 6. Even if we accept the contention raised by the learned Counsel for the assessee that there was no adjudication of the duty payable by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was already appropriated in the original proceedings. In the circumstances, we have to answer the questions framed in these appeals in favour of the Revenue. 7. Accordingly, this appeal is allowed. The impugned order passed by the Tribunal is hereby set aside thereby confirming the order passed by the Assistant Commissioner of Central Excise, Bellary, and Commissioner of Central Excise (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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