9911796707
TMI Blog2014 (1) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... the Excise is a finding of fact, leave was sought by the appellant to amend the said Excise appeals. Despite several adjournments being given the said amendment could not be carried out since the relevant files could not be traced - Since the relevant material could not be produced on record, it is now not open for the appellant to challenge the finding of fact recorded by the CESTAT and as such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals are as under : 3. The respondent herein filed a refund claim of Rs. 5,00,000/- on the ground that on 7-9-2001, an inquiry was made by a team from the Directorate of Central Excise Intelligence (West Zone), Mumbai, and they visited the factory and took inspection of Denatured Alcohol . Thereafter, they recorded a statement of their officer. The respondent paid Rs. 5,00,000/- under protest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of Rs. 18,41,377/- in total was made. The Excise authority in both the cases rejected the reference claim of the assessee. In Excise Appeal No. 1/2012, the order was passed dated 8-5-2002 and in Excise Appeal No. 2/2012, the order was passed dated 22-11-2002. Both the appeals were challenged by filing an appeal before the Commissioner (Appeals). Against the said two orders, the Revenue preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. within a period of one year from the relevant date. Being aggrieved by the said part of the order of the CESTAT that the present appeals have been filed. 6. Since the finding of CESTAT that the respondent was adding DEP in duty paid procured ENA which was within the knowledge of the Excise is a finding of fact, leave was sought by the appellant to amend the said Excise appeals. Despite severa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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