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TMI Blog2018 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... not applicable since the issue raised did not concern any approval, acceptance or assessment relating to the rate of duty on or valuation of any excisable goods. Until and unless it is challenged, the provisions of Section 11A of the Act are not applicable - appeal allowed - decided in favor of appellant. - Appeal No. E/1639/2011-DB - Final Order No. 62430 / 2018 - Dated:- 4-6-2018 - Hon ble Mr. Ashok Jindal, Member ( Judicial ) And Hon ble Mr. Devender Singh, Member ( Technical ) Shri R.K. Hasija, Advocate for the Appellant Shri Harvinder Singh, A.R. for the Respondent ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order wherein the demand has been raised against them under Section 11A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said issue has been examined by the Hon ble High Court of Gauhati in the case of Jellalpore Tea Estate (supra) wherein the Hon'ble High Court observed as under :- 13. That apart, the Assistant Commissioner of Central Excise, Silchar had passed a final order in favour of the assessee on 29-4-2002 and admittedly, this order was revisable under Section 35-E of the Act. For reasons best known to the Commissioner of Central Excise, Shillong no action was taken to have the order of the Assistant Commissioner revised or set aside. Having failed to avail of the statutory remedy available under the Act, the Revenue sought to circumvent the law (as it were) by taking recourse to Section 11A of the Act. In our opinion, this was clearly impe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claims were sanctioned to the assessee, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not. The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate (supra), wherein the Hon'ble High Court observed as under:- 13. That apart, the Assistant Commissioner of Central Excise, Silchar had passed a final order in favour of the assessee on 29-4-2002 and admittedly, this order was revisable under Section 35-E of the Act. For reasons best known to the Commissioner of Central Excise, Shillong no action was taken to have the order of the Assistant Commissioner revise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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