9911796707
TMI Blog2003 (3) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Heard. The issue involved is that of refund of Rs. 1,00,000/- deposited by the appellants towards redemption fine imposed on them, during the pendency of appeal before the Tribunal under protest. 2. The appellants were issued Show Cause Notice dated 28-4-95, which was adjudicated by the Commissioner of Appeal vide Order-in-Original and confirmed the demand of duty of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund of Rs. 1.00 lakh before the Deputy Commissioner of Central Excise, Rajkot, who in turn rejected the same on the ground that the Tribunal has not given any finding on this aspect while remanding the matter. 5. The Commissioner (Appeals) vide his order dated 18-2-2002 had rejected the appeal filed by the appellants in respect of refund of their claim for Rs. 1.00 lakh. Hence this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of duty of excise on account of change in classification of Kitchen Knives under Chapter Sub-heading No. 8211.00 instead of 8215.00 of the Central Excise Tariff. I find that duty of excise for the period of six months from the date of receipt of Show Cause Notice i.e. from 26-11-94 to 25-5-95 was not demanded in the principal proceedings as the said period was not covered by the said Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is not tenable one, including the contention raised by the Department that the offence is still existing one. 9. In the light of aforesaid discussion, I find merit in the appeal filed by the appellants on this limited issue. Accordingly, appeal is allowed and the amount of Rs. 1.00 lakh deposited by the appellants towards redemption fine be refunded. Order accordingly. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
