2016 (12) TMI 204

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..... nal Order No. 41452-41453/2016
Central Excise
Shri D.N. Panda, Judicial Member For the Appellant Shri S. Muthuvenkataraman, Adv. For the Respondent Shri B. Balamurugan, AC (AR) ORDER E/41934/2013: It is brought to the notice that the right to refund arose from the Order-in-Appeal No. 26/2012-CEX .RF., dated 21.05.2012 in Appeal No.118/2011.CE.RF disposed on 21.05.2012 by learned Commis .....

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..... dated 21.05.2012, without that order being appealed by the department, was reviewed by him for the purpose of ordering recovery of the refund in terms of the order dated 18.06.2013. It does not appeal to common sense as to how the same authority who passed an order shall change his mind in a subsequent proceeding to review his previous order and reverse the same contrary to the judicial disciplin .....

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..... in-Original No.02/2014, dated 30.01.2014 [Ref: page 21 to 27 of appeal folder] in Appeal No. E/41997/2013. Against this denial when the appellant approached learned Commissioner (Appeals), he confirmed the Order-in-Original dated 30.01.2014. Therefore, appellant is in appeal. 7.  The cause of action being common as aforesaid, there is multiplicity of litigation by Revenue. Having reached to .....

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