9911796707
TMI Blog2014 (3) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 32/99, as amended from time to time. We find that the said Notification provides exemption from duty on the goods specified in First Schedule and Second Schedule of the Central Excise Tariff Act, 1985 cleared from the Unit located in notified areas in the North-East Zone. We find that prima facie, the appellant has made out a case in their favour and that the view is fortified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This Stay Petition is filed for the waiver of pre-deposit of an amount of Rs. 1,57,91,809.00 demanded from the appellant along with the interest and also equivalent amount of penalty. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding recovery of the amount which has been refunded to the appellant under the Notification No. 32/99, as amended from time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said amount, as provided under the Notification No. 32/99, they were granted the said refund. It is his submission that the Adjudicating Authority did not consider this fact in proper perspective and also it is his submission that for recovery of the amount which has been given in pursuance of exemption under Notification 32/99, the provisions of Section 11A will not be applicable. For thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has made out a case in their favour and that the view is fortified by judgments of Hon ble High Court. The show cause notice in this case is issued to the appellant under Section 11A of the Central Excise Act, 1944. As correctly pointed out by the learned Counsel, this has been not accepted as a correct position of law by the Hon ble High Court of Gauhati in the case of C.C.E., Shillong v. Je ..... X X X X Extracts X X X X X X X X Extracts X X X X
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