9911796707
TMI Blog2018 (8) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate [2011 (3) TMI 11 - GAUHATI HIGH COURT], wherein the Hon'ble High Court has held that Revenue could not take recourse to Section 11A of the Act when it had a statutory remedy available to it to challenge the order dated 29.4.2002 passed by the Assistant Commissioner of Central Excise, Silchar by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons and Menthol respectively. As the appellants were located in the State of Jammu Kashmir, they were availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. The appellant were clearing their goods to their customers inclusive of outward freight charges by them. After exhausting their Cenvat credit account they paid duty through PLA inclusive of freight charges. To re-credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellants submits that initially they filed the refund claims and the same were sanctioned to them as outward freight forms a part transaction value and therefore, they have correctly paid the duty and refund claims were rightly sanctioned. In that circumstance, without challenging the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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