9911796707
TMI Blog2011 (5) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... and an appeal was preferred before the Commissioner (Appeals) who set aside the adjudication order sanctioning the refund claim and asked the appellant to pay the amount erroneously refunded to him - SDR submitted that the adjudication order was passed on 04.06.2004 and the same was reviewed by the Commissioner on 03.6.2005 which can be seen from the review order i.e. within one year of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lene films. The appellant filed a classification list to classify the product under Chapter 15A (2) where the rate of duty is nil but the said classification was not accepted by the department and the product was classified under Tariff item No. 68. Accordingly, the appellant paid the central excise duty during the period from 7.10.85 to 14.11.85 but filed an appeal challenging the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant submits that the order of review has been passed on 8th June, 2005 which is beyond the period of one year of the adjudication. Therefore the impugned order is liable to be set aside. He further submitted that the impugned order is liable to be set aside on the ground that the appellant was not given a reasonable opportunity to present their case. He also submitted that in this case they fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, Shri S.S. Katiyar, learned SDR submitted that the adjudication order was passed on 04.06.2004 and the same was reviewed by the Commissioner on 03.6.2005 which can be seen from the review order i.e. within one year of the order of the adjudication so the review order is within the limitation period on that ground the appeal fails. He further submitted that he has no objection if the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, the appeal is remanded back to the Commissioner (Appeals), with direction to examine the matter afresh after giving reasonable opportunity to the appellant to present their case and after examining the available records to pass an appropriate order. The appellant is also directed to produce a copy of this order before the Commissioner (Appeals) and shall co-operate with him to examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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