9911796707
TMI Blog2016 (12) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... to finally assess the monthly returns and determine the tax liability of the appellant - Appeal allowed - decided in favor of the assessee. - Appeal No.E/122/2009-[SM] - FINAL ORDER No.71031/2016 - Dated:- 23-9-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Z.U. Alvi, Advocate for the Appellant (s) Shri B. Kumar Iyer Supdt. (A.R.) for the Department (s) Per Mr. Anil Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is was objected to by Revenue vide show-cause-notice dated 02.05.2001 and thereafter, vide O-I-O dated 26.11.2001, the said amount was demanded pending finalization of provisional assessment. The appellant had preferred an appeal against the said demand by Revenue. Thereafter, under due process vide finalization of assessment order, being order dated 14.10.2005, the Provisional assessment was fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2006. This said refund-claim was adjudicated vide O-I-O No.76/Refund/AC/JHS/2008 dated 30.04.2008, rejecting the refund claim, the Assistant Commissioner observed that since the earlier appeal in the suo moto credit and disallowance matter is pending before Ld. Commissioner Appeals, Central Excise, Kanpur. The matter is subjudice and accordingly, the appellant cannot take benefit of clause (eb) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determine the tax liability of the appellant. I, further observe that the Assistant Commissioner (Appeals) have misdirected themselves into irrelevant considerations under the facts and circumstances. Accordingly, I hold that the appellant is entitled to refund, subject to final calculation by the Revenue under Rule 9(B) in terms of the finalisation Order dated 14.10.2005 passed by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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