9911796707
TMI Blog2014 (7) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2011. So, it is evident that the appellant had not filed appeal against Order-in-Original dated 26.2.2008. - Therefore there is no reason to interfere with the order of Commissioner (Appeals) - Decided against assessee. - ST/41065/2013 - FINAL ORDER No.40370/2014 - Dated:- 3-7-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Respondent : Shri P. Arul, Superintendent (AR) JUDGEMENT Per P.K. Das; 1. None appears on behalf of the applicant despite notice. There is also no application for adjournment. On perusal of the records, we find that the matter was earlier adjourned on 2.9.2013 and 16.12.2013. Accordingly, we proceed to take up the stay application. 2. After hearing the Ld. AR on behalf of Revenue, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein:- (1) Your letter dated 16.4.2009 seeking refund should be treated as an application for rectification of mistake. (2) Your earlier letter dated 16.4.2009 has not been disposed of and no action was taken on the said letter. (3) This office letter dated 3.11.2011 is silent on your prayer seeking rectification of mistake under Section 74 of the Finance Act, 1994, which amounts to denial of relief as provided under the said Section. 3. With reference to points (1) (2) above, it is seen that your letter dated 16.4.2009 does not refer to the Order-in-Original No. 18/2008 dated 26.3.2008 anywhere. It merely mentions that you have paid a sum of ₹ 7,11,256/- , which may be refunded to you as Service Tax is not payable by p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned. Hence, your claim of denial of relief provided under Section 74 of the Act is invalid. 5. In the absence of any appeal filed against the Joint Commissioner's Order-in-Original No. 18/2008 dated 26.3.2008 within the time limit of 90 days from the date of receipt of the order prescribed under the Statute and in the absence of any modification of the said order, amounts confirmed as payable therein are liable to be paid by you. 6. It may be mentioned that as all the facts have been exhaustively explained, no further correspondence on this issue will be entertained. 5. Sub-section (1) of Section 74 of the Finance Act, 1994 provides that the Central Excise Officer, who passed any order under the provisions of Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
