9911796707
TMI Blog2016 (6) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... finalisation of adjudication pursuant to remand - Appeal allowed by way of remand. - E/2325/2010 - Final Order No. A/70929/2016-SM(BR) - Dated:- 23-6-2016 - Shri Anil Choudhary, Member (J) Shri Anurag Mishra and Varun Prakash, Advocates, for the Appellant. Shri R.K. Mishra, Superintendent (AR), for the Respondent. ORDER The appellants are manufacturer of pan masala et cetera, is in appeal against order-in-appeal dated 29-4-2010 passed by the Commissioner of Customs and Central Excise, Meerut-I. 2. The brief facts are that the appellant closed down its manufacturing activity with effect from 14-11-2007 and there was a balance of ₹ 42,28,910/- in the PLA account. Accordingly, the appellant filed a refund claim f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-original dated 13-2-2009 passed by the Commissioner of Central Excise, Ghaziabad, further observing that the request for destruction has already been rejected by the Divisional Deputy Commissioner. The Deputy Commissioner adjudicating the refund application further observed that the said goods are still lying with the party which might be required to be taken into account at a later date. He further observed that the refund of unspent advance deposits lying in balance in the appellant s current account maintained with Commissioner of Central Excise, is only permissible when the party closes their business and cleared off all the liability of the Department and surrender their registration. He has further obsereved that the registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sanction amount of refund. It is stated that the amount of ₹ 4,46,567/- is the demand pursuant to order-in-original dated 18-2-2009. The said matter had reached before this Tribunal and vide the Final Order Number 621/2011-SM (Br.), dated 2-9-2011, this Tribunal allowed the appeal by way of remand to the adjudicating authority setting aside the impugned order. The said issue is pending for re-adjudication as on today. The balance amount of ₹ 6,59,468 was adjudicated vide Order-in-Original dated 13-2-2009 which stands confirmed by this Tribunal, against which the appellant had preferred appeal before Hon ble High Court but subsequently withdrawan the same. Thus, the amount of ₹ 6,59,468/- is crystallized demand, no longer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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