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TMI Blog2018 (11) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... sha, Member (Judicial) Shri. B. Balamurugan, AC (AR) for the Appellant Shri. S. Murugappan & Ms. K. Nancy,Advocates for the Respondent ORDER Per P. Dinesha : The Revenue has filed this appeal challenging the directions of the Commissioner of Central Excise (Appeals), Madurai, in restraining the Revenue from appropriation of the refund sanctioned to the appellant. 2. Briefly stated, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held to be in order. It was also noted by him that M/s. Tamil Nadu Cements Corporation Ltd., Ariyalur had issued no objection for the assessee to claim refund on the grounds inter alia that the earlier assessee code which was surrendered had become defunct; a fresh registration certificate based on fresh PAN was issued; that there was no production, clearance and duty liability in the defunct as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s), Madurai, the Commissioner (Appeals) has after appreciating the plea of the assessee held that the assessee having done all that was possible to get the said Orders against the demand, could not be faulted and penalized for the delay due to administrative reasons in disposing the stay application filed by the assessee and therefore set aside the Order of appropriation against which the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3133/2017 dated 01.11.2017 had set aside the impugned Orders and remanded the matter back to the file of the adjudicating authority for de novo adjudication. 7. The above Order of this Bench implies that as on date, there is no Order or duty demand against the assessee and consequently, there can be no recovery proceedings. In the light of the above observations, we are of the view that the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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