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TMI Blog2011 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Assistant Commissioner of Central Excise, Silchar by resorting to the revisional power available under Section 35-E of the Act. - Appeal dismissed - CENTRAL EXCISE REFERENCE NO. 2 OF 2005 - - - Dated:- 15-3-2011 - HON BLE THE CHIEF JUSTICE MR. MADAN B. LOKUR HON BLE MR. JUSTICE A. K. GOSWAMI Appellant: By Advocates: Mr. DC Chakraborty, Respondents: By Advocates: Mr. N Choudhury, Mr. SP Choudhury, Mr. SC Koya, Mr. R Das Mr. SK Ghosh JUDGMENT ORDER (Madan B. Lokur, CJ) This appeal has been filed by the Revenue under Section 35-G of the Central Excise Act, 1944 (for short the Act). According to the Revenue, a substantial question of law arises out of the order dated 18.6.2004 passed by the Customs, E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11A of the Act on 6.8.2002 seeking recovery of an amount of ₹ 16,09,687/-. It was alleged in the notice that the assessee had played some kind of a fraud for obtaining the refund. At this stage, it may be only be stated that the Revenue did not invoke the extended period of limitation under the proviso to Section 11A of the Act. 6. The assessee replied to the show cause notice and an order was passed by the Commissioner of Central Excise, Shillong on 30.9.2003 confirming the demand of ₹ 16,09,687/- made under Section 11A of the Act since that amount had erroneously been refunded to the assessee. It was also ordered that interest on the amount should be paid by the assessee. 7. Feeling aggrieved, the assessee p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the proceedings against the assessee under Section 11A of the Act. 10. Against the order passed by the Division Bench on 20.4.2009, the assessee approached the Supreme Court by way of SLP (C) No.19974/2009 (CA No.2816/2010). By an order dated 26.3.2010, the Supreme Court set aside the order passed by the Division Bench of this Court and remitted the case for framing a proper question of law, if any, and answering the same in accordance with law. It is under these circumstances that the matter has now been placed before us. 11. We have heard learned counsel for the parties and find that no question of law, much less a substantial question of law, arises in this appeal. 12. The material portion of Section 11A of the Act reads as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied or paid or has been short-levied etc. on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act . Insofar as the present case is concerned, the only issue that arose for consideration was whether the assessee was entitled to the benefit of Notification No.33/99-CE dated 8.7.99. There was no issue of any approval, acceptance or assessment relating to the rate of duty nor was there any issue relating to the valuation of any excisable goods. Ex-facie, therefore, Section 11A of the Act was inapplicable to the facts of the case. 13. That apart, the Assistant Commissioner of Central Excise, Silchar had passed a final order in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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