2018 (11) TMI 1698

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..... for entertaining the appeal. Therefore, the appeal can be entertained by this Tribunal. Considering the fact that at the time of entertaining the refund claim filed by the appellant before the adjudicating authority, their claim for fixation of special rate was pending before the Ld. Commissioner, in that circumstances, the impugned orders deserve no merits. Accordingly, the same are set-aside .....

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..... nder Section 11A/11AA of the Act. ii) I also impose penalty equal to the amount of refund claimed fraudulently, in terms of Section 11AC of the Act. Before entertaining the appeal, the Ld. AR for the revenue objected that the appellant is required to make a pre deposit amount of 10% confirmed by way of impugned order. 2. Heard the Ld. AR for the Revenue. 3. Considerin .....

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..... hority. That order was challenged before the Ld. Commissioner (Appeals) only on the ground that as their application for special rate of duty has been pending before the Commissioner, therefore, the adjudicating authority is to be directed to keep pending the refund claim till disposal of their application for special rates. But, the Ld. Commissioner (Appeals) passed the order mentioned in the par .....

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