9911796707
TMI Blog2006 (6) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... for the excess duty paid by them for the month of March-2000 as per APC revised by the Commissioner, Central Excise, Ahmedabad-I. The Jurisdictional Deputy Commissioner vide OIO No. 418/2000-R dated 19-12-2000 allowed and sanctioned the refund and ordered the same to be credited to Consumer Welfare Fund on the ground that the claimant had recovered the job charges including excise duty from their buyers and no bifurcation was shown in the Excise invoices. 2. Being aggrieved by the said order M/s. Bajaj Processors had preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide OIA No. 42/2003 dated 20-1-03 allowed the appeal holding that provisions of unjust enrichment does not apply in view of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which was against Commissioner (Appeals) s Order No. 42/2003 dated 20-1-03. 4. The Commissionerate of Central Excise, Ahmedabad-I vide letter F. No. IV/03-118/O1A/2005-RA dated 10-1-2006 (at very late stage) had brought to notice of Commissioner (Appeals) s office that the Hon ble Tribunal vide its Order. No. A/1113/WZB/2004-C-lV dated 25-11-04 had decided the appeal filed by the Revenue against the OIA No. 42/2003 dated 20-1-03 and had remanded the case back to Commissioner(Appeal) to examine the aspect of unjust enrichment. The Commissionerate of Central Excise, Ahmedabad-I further requested to pass the order after de novo proceedings as directed by the Hon ble CESTAT, Mumbai vide Order dated 25-11-04 (which was signed on 6-12-04) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led as the respondents). He had sanctioned the amount of Rs. 51,616/- as refund to the respondents. 8. The applicant-Commissioner was aggrieved with the Order of the Asst. Commissioner having No. 271/2003 dated 2-5-03; therefore the Asst. Commissioner was directed to file an application before Commissioner (A), which he obediently followed. However at the same time the Commissioner had also challenged the order of the Commissioner (A) who has allowed the appeal of the respondents on 20-1-03. The quasi-judicial discipline and proprietary demanded that once the Commissioner (A) order dated 20-1-03, being a substantial order, was under challenge before the Hon ble Tribunal there was no point and warrant to challenge the order of the Asst. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been disposed together as is now being done. 10. Now in view of Hon ble Tribunal s remand order dated 25-11-04, the Asstt. Commissioner s application which was registered in Commissioner (A) s office as department appeal No. 11/EA-2/A-I/04 and remand order of the Hon ble Tribunal are being disposed of by this common order. Accordingly, the non-maintainability of department s application on the ground of the prematureness which was rejected by the then Commissioner (A) stands restored. Since the Commissioner (A) s Order of 20-1-03 stands set aside and the Hon ble Tribunal has directed Commissioner (A) to see whether the Asstt. Commissioner s order sanctioning refund claim and order to be credited it into Consumer Welfare Fund under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no scope on the part of the Hon ble Tribunal to observe that Commissioner (A) had not examined the issue of unjust enrichment. For sake of early disposal of department appeal, such slip-shod orders in remand were not expected from the Hon ble Tribunal which is the highest body under the Act for determining the question of fact and the question of law as well. 14. The question of unjust enrichment in the scheme of Compounded Levy would be a question of law. It has already been settled by the Hon ble Tribunal s Division Bench and Larger Bench that in case of Compounded Levy the provisions of Section 11A and the provisions of Section 11B of CEA does not apply. Those case laws are: (i) CCE, Mumbai-V v. Shree Ram Textile Proces ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
