9911796707
TMI Blog2012 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... the period prescribed u/s 11B. Rejection of refund claim upheld - Decided against assessee. - Ex.Ap.355/11 - - - Dated:- 22-6-2012 - S.K. GAULE, J. Shri S.M.Verma, Company Secretary for the Appellant (s) Shri D.K.Nath, D.C.(A.R.) for the Revenue (s) Per Shri S.K. Gaule. 1. Heard both sides. 2. The appellant filed this appeal against order-in-appeal No. 30-31/Kol-III/2011 dated 14.02.2011 whereby ld.Commissioner(Appeals) has upheld lower adjudicating authority s order rejecting the refund claim filed by the appellant. 3. Briefly stated the facts of the case are that the appellant filed a refund claim on 30.03.2010 of Rs.31,914/-(Rupees Thirty One Thousand Nine Hundred and Fourteen only) for Education Cess p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities. 6. I have considered the submissions made from both the sides and perused the record. Undisputedly the period involved in this case is from April 2004 to February, 2009 and the refund has been filed on 30.03.2010. It is also not in dispute that the appellant was not a party to the South Zonal Bench of CESTAT at Bangalore decision in the case of Andhra Pradesh Paper Mills (supra). The ld.Commissioner(Appeals) in the impugned order has found as under :- These 2 appeals have been filed by M/s. Supreme Paper Mills Ltd. against Order-in-Original No. Supdt-Range-III/lKly/2010-11 dated 21.07.2010 passed by Superintendent., C.Ex., Range-III, Kalyani Division and Order-in-Original No.4/R/Kly/201O-11 dated 19.08.2010 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the case records including the Tribunal's decision relied upon by the appellants and also the decision of Tribunal relied upon by the adjudicating authority viz (1) in the case of Shah Paper Mills Ltd. a reported in 2009 (236) ELT 122; (2) R.A. Shaikh Paper Mills Pvt Ltd. as reported in 2008 (228) ELT 59. I observe that the decisions relied upon by the lower authority have been delivered by Single Member Bench of Tribunal whereas the decision relied upon by the appellant is by a Division Bench of the Tribunal. Therefore, the decision of the Tribunal in respect of Andhra Pradesh Paper Mill gets precedence over those decisions relied upon by the adjudicating authority. In view of clear application of the Tribunal's judgment on all four ..... X X X X Extracts X X X X X X X X Extracts X X X X
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