9911796707
TMI Blog2010 (3) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... f the parties cannot possibly be termed as legal orders, against which, the assessee was required to file appeal. Therefore, we are of the view that the Tribunal has fell in legal error in dismissing the appeal of the assessee in this respect on the ground of its maintainability – matter restored before the tribunal - 139 of 2008 - - - Dated:- 4-3-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. S/Shri V. Swaminathan and Amit Jain, Advocates, for the Appellant. Shri Kamal Sehgal, Sr. Panel Standing Counsel, for the Respondent. [Order per : Mehinder Singh Sullar, J.]. - The matrix of the facts, culminating in the commencement of, relevant for disposal of the present appeal filed by the appellant-assessee Janak Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted by the Commissioner (Appeals), vide order dated 11-11-2004 (Annexure A9) and ordered the recovery of refunded amount under Section 11A of the Act. 5. Again aggrieved by the impugned order (Annexure A9), the assessee filed the appeal, which was dismissed by the Customs, Excise and Service Tax Appellate Tribunal, vide order dated 15-2-2007 [2007 (216) E.L.T. 295 (Tri.-Del.).] (Annexure A11). 6. The assessee still did not feel satisfied with the impugned order (Annexure A11) and filed the present appeal. 7. Assailing the impugned order (Annexure A11), at the very outset, the learned counsel for the assessee has vehemently argued that as the Tribunal has fell in legal error in dismissing its appeal on a technical ground that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter written by the Assistant Commissioner to Superintendent, Central Excise Range, Hisar, which is in the following terms:- "Sub : Finalization of Provisional Assessments of M/s. Janak Steel Tubes Ltd. Hisar. Please refer to your office letter C.No.CE-20/Prov. Asstt./JSTL?HSR/96/956 dated 14-2-97 on the above cited subject. 2. In view of your report mentioned above, you are directed to finalise the assessments upto Sep. 96. While finalizing the assessments following remarks should be marked on the RT-12 returns:- "Assessments finalized subject to the production of sale details of depots in respect of balance differential duty as may be quantified on the basis of such sales details." As regards expiry of Bank Guarantee on 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
