2015 (11) TMI 831

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..... of excise therefore duty paid under compound levy scheme is also governed by the Section 11B of Central Excise Act, 1944. As regard Ld. Counsels submission that the order was passed exparte, I find force in his argument and found that either hearing notice was not received by the appellant or it was delivered after the date of hearing. In view of this position, it is fit case for remand. I therefore remand the matter to the original adjudicating authority who shall disposed of the matter within a period of three months from the date of receipt of this order. Appellant has to produce necessary documents/evidence to prove that incidence of refund amount has not been passed on to any other person. - Matter remanded back - Decided in favour o .....

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..... compound levy scheme being comprehensive scheme Honble High Court held that provisions of Section 11A is not applicable. It is his submission that following the ratio of the Honble High Court judgments, provisions of unjust enrichment as provided under Section 11B also not applicable therefore original authority has rightly held that refund of duty was under compound levy scheme, provisions of unjust enrichment is not applicable. He further submits that three opportunities for personal hearing was granted as per the Commissioner(Appeals) order however letter/notice for personal hearing dated 18/3/2014 was not received by the appellant and the hearing notice 9/4/2014 and 5/5/2014 for the date of hearing 28/4/2014 and 12/5/2014 were receiv .....

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..... d that either hearing notice was not received by the appellant or it was delivered after the date of hearing. In view of this position, it is fit case for remand. I therefore remand the matter to the original adjudicating authority who shall disposed of the matter within a period of three months from the date of receipt of this order. Appellant has to produce necessary documents/evidence to prove that incidence of refund amount has not been passed on to any other person. Needless to say that adjudicating authority shall grant personal hearing with sufficient advance notice to the appellant. The appeal is remanded in above terms. Stay application is also disposed of. (Operative part pronounced in court)
Case laws, Decisions, Judgements, .....

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