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TMI Blog2008 (7) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... ran with R. Ravi, Advocates, for the Appellant. Shri S. Kumar, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the three appeals are being disposed of by a common order as the issue involved is identical. 2. After hearing both the sides, we find that in respect of appeal No. E/2961/06-Ex. and 2962/06-Ex., the remission of duty in respect of expired P or P medicame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pealed against by the Revenue though it is seen that the credit reversal was made under protest. 4. Subsequently, appellants claimed refund of the reversed credit amount on the ground that in terms of Larger Bench decision of the Tribunal in the case of Grasim Industries v. C.C.E., Indore - 2007 (208) E.L.T. 336 (Tri.-LB), such reversal in respect of destroyed goods for which remission of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter, which cannot be considered to be an appealable order. Further, they were under a bona fide belief that such communications cannot be challenged in an appeal as held by the Tribunal in a number of orders. Reliance in this regard is placed upon the Tribunal decision in the case of Lumbini Beverages Pvt. Ltd. v. C.C.E, Patna - 2005 (192) E.L.T. 682 (Tri.-Kolkata), laying down that no appeal li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing the learned DR, we find force in the submissions made by the learned Advocate. The Commissioner, while deciding the application for remission of duty, ought to have passed an order in appealable form as has been done by him in one case. Mere communication of his order by an officer below the rank of the Commissioner may give a reasonable belief to the assessee that no appeal can be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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