9911796707
TMI Blog2014 (12) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER The appellant are manufacturers of Polyester Staple Fibre (PSF) from Mono Ethylene Glycol (MEG) - DMT. The period of dispute is 1988 when they were availing the facility of set-off of the duty already paid on the MEG used in the manufacture of PSF under Notification No. 225/1986-C.E., dated 3-4-1986 (as amended) and in this regard, they were maintaining an account of MEG received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of which there are no records, the same cannot be taken up. The appeal against the said letter of Assistant Commissioner was dismissed by Commissioner (Appeals). Hence, the present appeal. 2. It is seen that when the matter came up earlier on 30-8-2013, the Tribunal vide its interim order No. 393/2013, dated 30-8-2013 observed that since debit entry made by the Inspector is in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment contested the objection, the assessee was not entitled to the set off credit and the inspector in-charge might have got debited the amount as a precautionary measure in terms of letter dated 22-8-1988. 4. On the other hand, appellants have drawn my attention to the correspondence undertaken with the Revenue on regular basis, making a request to the Revenue to supply copy of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities by repeated correspondence, but it is seen that no refund claim was filed by the appellant with the department. As such, the said letter of the Assistant Commissioner cannot be held to be an appealable order and Commissioner (Appeals) was not within his powers to entertain the appeal filed against the said letter. Otherwise also without there being any refund application by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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