9911796707
TMI Blog2018 (9) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith appeal of JSL Stainless Limited arising from separate show cause notice, but common investigation) has set aside the order-in-original No. 15/2009 dated 20.11.2009 and remanded the matter to the Original Authority for fresh adjudication after providing an opportunity of cross-examination. On remand, pending adjudication proceedings, the authorities below rejected the refund claim of the assessee-appellants, for refund of amount deposited during investigation, as pre-mature. 3. The appellant-assessee by their letter dated 04.11.2015 insisted for refund bringing on record Board circular and ruling of the Court holding that once an order is set aside and matter is remanded back for re-adjudication, the amount paid by the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the adjudicating authority (CCE, Delhi) to decide / pass the original order as per the directions of this Tribunal within a period of two months from the date of receipt of a copy of the order, failing which the Department will have to make the refund to the assessee -appellant as per law. 7. Ld. Counsel for the appellant -assessee states that the copy of the final order dated 15.11.2017 was received on 03.01.2018 and since even after expiry of more than four months the matter is still pending adjudication before the authority, they applied for refund and also release of the bond and bank guarantee with a letter dated 25.04.2018. In response thereto, by his letter dated 26.04.2018, the Asst. Commissioner informed the appellant tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been received wherein it has been stated as follows: "2. In this regard the detailed reasons for non-adjudication of the show cause notices pertaining to M/s J.V. Industries are as under: i. In view of the CESTAT Final Order No. A/5251- - 52522/2015 -EX(DB) dated 06.08.2015, passed in respect of M/s JSL Stainless Ltd. (formerly known as Jindal Stainless Ltd.) and others and M/s J.V. Industries, the Chief Commissioner, Central Excise (Delhi Zone) vide Office order No. 04/2017 dated 16.06.2017, assigned the following SCNs, for the purpose of adjudication to the Commissioner of C. Ex., Delhi-II. Sl. No. Party SCN No. Date of SCN Amount involved (Rs.) 1 JSL 20/CE/Commr/HQ/ RTK/2010 07.06.2010 148040654/- 2 JV Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 06.08.2015 and requested to refrain from the proceedings in the matter of their SCNs. They further submitted that the matter would be adjudicated alongwith the other parties by the Commissioner, Rohtak, in view of the Remand directions of the Hon'ble CESTAT, New Delhi. v. Vide the Order No. 2/2018- Central Excise dated 22.06.2018, the Board assigned the above referred SCNs to the Commissioner, CGST & Central Excise, Delhi East to act as a common Adjudicating Authority for the purpose of adjudication. vi. The adjudicating authority once again granted personal hearing to the party on 18.07.2018 which was attended by Sh. Vijendra Kumar, authorised signatory appointed by M/s J.V. Industries Pvt. Ltd., who despite being affirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund to the appellant/ assessee, as per law. But no action was taken to grant the refund. 11. When the appellant/ assessee approached the respondent by their letter dated 23.04.2018 received in the respondent's office on 25.04.2018, praying for compliance of the final order of this Tribunal and consequent refund of Rs. 4.40 crores and also release of the bond and bank guarantee made during investigation in terms of the earlier final order dated 15.11.2017, in response thereto, by his letter dated 26.04.2018, the Asst. Commissioner informed the appellant that their refund claim cannot be entertained by the respondent at the moment, as their matter is still pending with the Commissioner for denovo adjudication in terms of the earlier final o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, supra, it is evident that non-compliance by the Commissioner was not deliberate but due to reorganisation of field formation, on account of GST implementation w.e.f. 01.07.2017. 14. Having considered the rival contentions and in view of the fact that the Board have now appointed a common Adjudicating Authority vide Order No. 2/2018-CE dated 22.06.2018, we find it just and proper to give the following directions: (i) The appellant M/s J. V. Industries Private Limited and the other connected party M/s JSL Stainless Limited are directed to file their submissions/ representation before the respondent adjudicating authority on or before 15.10.2018. Thereafter, the ld. Respondent Commissioner shall fix the date of hearing. The hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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