9911796707
TMI Blog2007 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and therefore recovery of the refund of 1,11,744/- paid from the appellant by issue of show cause notice under Section 11A is not in order - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment of duty on the diesel engine going for centrifugal pump sets. (b) In 2001, the same company started another unit which came under Range 6 of the same division and have taken out separate central excise registration. The second unit also cleared diesel engines on payment of duty on diesel engine during the months of Nov.'01 and Dec.'01 for use in the manufacture of centrifugal pump set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in case of M/s. Voltas Ltd. v. CCE, Hyderabad reported in 2006 (202) E.L.T. 355 (Tri-Bang.). The relevant portion (Para 6) of the same is reproduced below: "6. We have gone through the records of the case carefully. Briefly stated, the contention of the Revenue in the present case is that the cost of cardboard cartons used in the packing of refrigerators is includible in the assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dt. 22-9-1998......." "Though the above mentioned Circular emphasizes the necessity of issuing Show Cause Notice under Section 11A even before reviewing the order sanctioning refund, it is imperative that there should be a review of the refund order itself. In the present case, the order sanctioning refund dated 20-4-1990 has not at all been reviewed. This is fatal to the case. In our view, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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