9911796707
TMI Blog2017 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... e for Respondent ORDER Per: Anil Choudhary The brief facts are that the respondent is a manufacturer of chemicals. On scrutiny of returns and records for the period January, 2001 to March 2001, it revealed that the respondent had paid the duty amounting to ₹ 10,30,893/- from their Cenvat account wherein the required balance was not available on due dates and accordingly, the Deputy Commissioner, pursuant to show cause notice confirmed the demand of duty and imposed equivalent amount of penalty, which was upheld by the learned Commissioner (Appeals). This is the second round of litigation. Earlier this matter had come up before this Tribunal in appeal No.C/2571/2004 NB (A), disposed by Final Order No.1161/04 NB A dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent claimed refund as follows, being Application dated 12 September, 2006:- Duty = Rs.10,30,893.00 [debited in CENVAT account from 20/01/01 to 20/03/01] Penalty = Rs.5,00,000.00 [debited in CENAT account as pre-deposit as per Allahabad High Court Order dated 12/05/03] Penalty = Rs.5,30,000.00 [debited in CENVAT account on 06/07/04] 3. The Adjudicating Authority vide Order-in-Original dated 27.08.2007 allowed the refund of the amount of penalty deposited vide Cenvat account, ₹ 5 lakhs + ₹ 5,30,000/- totaling ₹ 10,30,000/- but was pleased to reject the refund claim of ₹ 10,30,893/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and under such circumstances, under the 'Doctrine of Merger', no refund of the amount debited by way of duty in the Cenvat account can be subsequently raised. 6. The respondent-assessee is absent in spite of notice. Also find that some of the notices have been returned with the remark that the firm/factory is lying closed. Under such circumstances, it is decided to hear the appeal ex-parte and decide the same. 7. Heard learned AR for Revenue and perused the records. 8. Having considered the rival contentions, I'm satisfied that under the facts and circumstances and in view of the Principles of Doctrine of Merger no refund of Cenvat Credit, as ordinarily debited for payment of duty wrongly, arises. Thus, the refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
