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TMI Blog2016 (12) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... paid - This is not a case where there is any short-payment or non-payment of duty. Therefore, excess paid duty cannot be again recovered under the provisions of Section 11A - Appeal allowed - decided in favor of the assessee. - APPEAL NO: E/771 & 772/2002 - ORDER No:A/94192-94193/16/EB - Dated:- 1-12-2016 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original dated 14/06/2000 the appellant filed appeal before the Commissioner (Appeals) who on agreeing with the adjudicating authority, confirmed the order-in-original No.130/ACCEXC/KVL/2000 dated 12/06/2000 and order-in-original No. 188/ACCEX/KVL.DVN/99 dated 09/12/1999 and rejected both the appeals filed by the appellant. Being aggrieved by the order of the Commissioner (Appeals) the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same has been accepted by the Revenue as no appeal has been filed against the said order. 3. Shri V.K. Shastri, learned Asstt. Commissioner (AR) appearing on behalf of Revenue and reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that in the present case the demand was confirmed by the original authority whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all, within one year from the relevant date, serve notice on the person chargeable with the duty which has not been so levied or paid or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice; 5. From the above provisions it is very clear that the show cause notice can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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