9911796707
TMI Blog2018 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned, both monthly and annually - The issue involves is the quantification aspect in detail - matter referred to the original adjudicating authority to look into the calculation aspect - appeal allowed by way of remand. - Excise Appeal No. 75183/2015 - FO/76168/2018 - Dated:- 15-5-2018 - Shri P.K. Choudhary, Judicial Member And Shri Bijay Kumar, Technical Member Shri N. K. Chowdhury, Advocate for the Appellant (s) Shri K. Chowdhuri, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri Bijay Kumar The present appeal has been filed by the appellant against the impugned order, whereby Commissioner (Appeal) has rejected the appeal of the appellant by upholding the Order-in-Original No. 551/DR (11- 12)/2012-13 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner vide his order, has not considered the refund amount of ₹ 23,69,596/- while granting refund in terms of annualised refund. 4. Ld. Advocate submits that the unit is manufacturing Cement irrespective of whether production is out of Clinker produced captively or procured from outside. They are clearing the Cement from their unit. They did not clear two types of Cement and/or the appellant was not having more than one product. Paragraph-2C (a) of Notification No.20/2008-CE dated-27/03/2008 deals with the monthly statement for product-wise CENVAT Credit and Utilisation Statement for all eligible products. To remove the variation in the monthly refund arising out of variation in the CENVAT Credit utilisation, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the monthly refund was sanctioned, goods wise, and the adjudicating authority sanctioned annualised differential duty, category wise and Commissioner (Appeal) in the impugned order has affirmed the said decision of adjudicating authority. 6. We have heard the parties and also considered the case record. From the case record it is apparent that the appellant claims that the annual differential refund should be computed taking all the commodities together and not category wise as has been done by the department. The appellant s method of computation of the annual differential refund is not acceptable. Every exemption Notification exempts excisable goods productwise mentioned therein. Therefore, exemption is required to be quantified exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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