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TMI Blog2015 (1) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... T bars falling under chapter sub-heading No. 72142090. They had applied for rebate on duty paid on export of such materials vide 32 ARE-1s, during June 2008 to August 2008. These rebate claims were disallowed by both the tower authorities i.e. the Assistant Commissioner of Central Excise, Tirupur Division & the Commissioner of Central Excise (Appeals) Coimbatore vide Order-in-Original Nos. 101/2009 & 102/2009 both dated 16.11.2009 & Order-in-Appeal No. 74 & 75/2010 dated 09.07.2010 respectively. Being aggrieved the applicant had filed revision application before revisionary authority who vide G.O.I. Revision Orders No. 875-876/2012-CX dated 30.07.2012 had remanded the case back to the original authority for fresh adjudication after verifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect the appellants to make a pre-deposit of 50% of the duty confirmed against them. As the main applicants has a/readymade pre-deposit of Rs. 25 Lakhs during the course of investigation, the same shall be deducted from the amount to be pre-deposited, The pre-deposit should be made within 8 weeks and compliance to be reported on 40.10.12. On such compliance, the requirement of pre-deposit of balance amount of duty, interest and penalty on the main applicants and penalty on co-applicants are stands waived and recovery thereof stayed during the pendency of the appeals " This order of Hon'ble CESTAT-Chennai was acted upon and due compliance was reported to Hon'ble Tribunal, as prescribed therein on 04.10.12. Thereafter, when the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ignored the fact of payment of pre-deposit amount by the Applicants by debiting their CENVAT Credit account on 24.09.2012 vide entry SI. No. 3494, which was duly informed to the very jurisdictional authority vide letter dated 01.11.2012 from the applicants. When Deputy Commissioner Tirupur was well aware of the fact of payment of pre-deposit amount by the Applicants on 24.09.2012, resorting to recovery on 08.11.2012 passing Order-in-Original No. 183/2012-R(DC) after that, is nothing other than contempt of Hon'ble CESTAT Order dated 03.08.2012, to which Commissioner (Appeals) had not only turned a blind eye but justified such action by the Deputy Commissioner for reasons better known to him. As clear and evident from as quoted above, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Original No. 09/10 dated 23.10.2010. Aggrieved applicant filed an appeal before Commissioner (Appeals) who rejected the same. Now, the applicant has filed this Revision Application on grounds mentioned in para (4) above. 8 Government finds that said order dated 23.12.10 of Commissioner of Central Excise was challenged by applicant before CESTAT who vide order dated 01.08.12, directed the applicant to make pre-deposit of 50% of duty confirmed against them within 8 weeks time and report compliance by 04.10.12. The applicant deposited said amount by way of deposit in cenvat account. As per CESTAT order, applicant had already pre-deposited R s'.25.00 lakhs during course of investigation and directed that said amount shall be deducted fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y held that recovery proceedings cannot be initiated during the pendency of stay application. As such, original authority has erred in ordering recovery of said amount ignoring the factual position as discussed in above para. Government finds that stay against order of Commissioner of Central Excise was still in force at the time of appropriation of sanctioned rebate claims vide impugned Order-in-Original. Hence, the order of appropriation by original authority is not legal and proper and liable to be set aside on this account alone. In view of above position, Government sets aside impugned Order-in-Appeal and directs that said sanctioned rebate claim may be paid to the applicant provided he has complied with the CESTAT order dated 13.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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