9911796707
TMI Blog2018 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation on 29.03.2017. Despite that, the adjudicating authority had not taken any pain to adjudicate the show cause notice dated 01.07.2016. Admittedly in this case, the amount has been deposited by the appellant during the course of investigation under protest and there is no dues pending against the appellant as on date, in that circumstances, the appellant is entitled for refund of ₹ 15,61,27,927/- - refund allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/61317/2018 - Order No. A/62665/2018 - Dated:- 30-8-2018 - Mr. Ashok Jindal, Hon'ble Member ( Judicial ) And Mr. Anil G. Shakkarwar, Hon ble Member ( Technical ) For the Appellant : Shri R. R. Yadav, Consultant For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us. 3. The Ld. Counsel for the appellant submits that on the basis of the CRCL Report holding that the appellant are manufacturing Jarda Scented Tobacco, the appellant challenged the same before the Ld. Commissioner (Appeals) and during the pendency of the appeal, a show cause notice dated 01.07.2016 was issued to them to demand duty on the basis of the fact that the appellant is manufacturing Jarda Scented Tobacco. Thereafter, the Commissioner (Appeals) dismissed the appeal filed by the appellant holding that when the issue of classification is pending before the adjudicating authority, the appeal is not maintainable. As the amount paid under protest by the appellant during the course of investigation has not been appropriated till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot taken any pain to adjudicate the show cause notice dated 01.07.2016. Moreover, in the case of Digipro Import Export Pvt. Limited vs. Union of India 2017 (350) ELT 145 (Del.), the Hon ble Delhi High Court has examined the issue and observed as under:- 19. This illegal practice adopted by the Anti-Evasion Department of Central Excise requires a deeper investigation. The Court has every reason to believe that this has come to light only because the Petitioner has approached this Court. This practice is perhaps being adopted in a number of instances which are yet to come to the notice of the Court. There will be serious ramifications if this practice is allowed to continue unchecked. In the first place, it must be realised that the of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
