9911796707
TMI Blog2018 (8) TMI 1751X X X X Extracts X X X X X X X X Extracts X X X X ..... otice under Section 11A of the Act or not? - Held that:- 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], where it was held that Section 11A of the Act not applicable since the issue raised did not concern any approval, acceptance or assessment relating to the rate of duty on or valuation of any excisable go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 the same and re-credit was allowed to the appellant for the period February 2008 to October 2008. Thereafter, the show cause notice was issued by invoking extended period of limitation to deny the self cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act as held by Hon'ble High Court of Gauhati in the case of CCE, Shillong vs. Jellalpore Tea Estate - 2011 (268) ELT 14 (Gau). In that circumstances, demand of refund claim sanctioned to them cannot be open for challenge. 4. On the other hand, ld. AR submits that the appellant has deliberately paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final order in favour of the assessee on 29-4-2002 and admittedly, this order was revisable under Section 35-E of the Act. For reasons best known to the Commissioner of Central Excise, Shillong no action was taken to have the order of the Assistant Commissioner revised or set aside. Having failed to avail of the statutory remedy available under the Act, the Revenue sought to circumvent the law (a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
