9911796707
TMI Blog2006 (6) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer of Carbon Steel Bright bars of iron and steel falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellants issued supplementary invoice No. 1547, dated 11-8-2003 amounting to Rs. 1,39,203/- including excise duty component of Rs. 18,462/- being the differential amount of value of carbon steel bright bars supplied by the appellants to their customers during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t approved by the buyer. The duty is payable on the value of the product and the rate increase shows the chargeable value though at a later stage. 2. The appellants, in the application received in the registry on 10-3-2006, have requested to decide the appeal on merits. 3. In the grounds of appeal, it is claimed that no show cause notice was issued before rejecting the refund claim. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rejecting the refund application, issue of show cause notice is not mandatory under Section 11B of the Central Excise Act. Sub-section 2 of Section 11B provides that if on receipt of any such application, the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, is satisfied that whole or any part of duty of excise paid by the applicant is refundable, he may make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition that when Assistant Commissioner has not rejected the refund claim on the ground of unjust enrichment, Commissioner (Appeals) not to reject it on the said ground when there is no appeal by the Revenue. I find that in the present case, the Commissioner (Appeals) has not given any ground different from the ground on which the refund was rejected by the original authority. Therefore, I do not f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
