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TMI Blog2021 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... sthan Industrial Development and Investment Corporation Limited (RIICO) in open Auction. There was a confirmed dues against said M/s. Regency Industries amounting to Rs. 27,95,957/- as were confirmed vide Order-in-Original No.65/94 dated 08.04.1994. Though the said amount was deposited by the appellant post purchasing the said property, but later refund claim thereof was filed. Refund claim of Rs. 3.5 Lakhs as was deposited on 6th November, 2006 could not be included in the previous refund application dated 29.09.2006 that the refund claim for this amount was filed on 19.04.2017, in pursuance of CESTAT Final Order No.A/53489/2015 dated 06.11.2015. However, vide Show Cause No.46/17-18 dated 19.06.2017 the said refund claim was proposed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tially vide order dated 6th November, 2015 and later vide order dated 17.12.2017. The amount of penalty imposed upon M/s. Regency Industries Ltd. i.e. Rs. 3.5 Lakhs, the refund thereof was filed on 19.04.2017. It is submitted that the said refund has also to be allowed for the same reasons on which the previous amount of refund has been allowed. Department has wrongly invoked section 11B of CEA. It is submitted that the reasoning given in the order under challenge holding the refund application to have been filed after a delay of 10 years is a finding beyond the scope of Show Cause Notice. Learned Counsel has relied upon the following case laws:- 1. Coper Pharma vs. CCE, Delhi-I reported in 2017 (357) ELT 929 (Tri.-Del.) 2. Appellate Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows:- The moot controversy to be adjudicated in this appeal is as to whether provisions of section 11B of CEA are applicable to the amount of refund claim in the present case. To adjudicate the same, it is necessary to understand the nature of the amount, the refund whereof was claimed and the facts relevant for the purpose dates back to the year 1993 when vide Show Cause Notice dated 12th January, 1993 as was served upon M/s. Regency Industries a demand of Rs. 20,95,957/- under 11A (1) of CEA was proposed alongwith the proposal of confiscation of the goods on payment of redemption fine of Rs. 3.5 Lakhs. Proposal to confirm the demand of Rs. 10,770/- was also there with the proposal of imposition of penalty of Rs. 7 Lakhs upon M/s. Regency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to CESTAT directing to re-adjudicate distinguishing the judgement relied upon by the Tribunal in its Final Order. Consequent thereto, this Tribunal vide order dated 17.12.2017 has re-opened it findings given in the order dated 6 November, 2015. Apparently and admittedly, no appeal against this order was ever filed by the Department. The afore quoted findings accordingly, had attained finality. It is after this order of CESTAT that the impugned application for refund claim of Rs. 3,50,000/-, the balance amount of penalty imposed on M/s.Regency as was also deposited by appellant on 06.11.2006, was filed on 19.04.2017. It is observed that the application has been rejected on two counts; 1 That the refund claim has been filed after a delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly beyond the scope of Show Cause Notice and wrong as well. 8. Above all the time bar of section 11B cannot be invoked in this case as Section 11 B is applicable to the amount of duty or interest or such similar charges. From the above discussed facts, it is apparently clear that the amount in question is neither of these liabilities as against the present appellant. It was the demand confirmed against the predecessor of the appellant from whom the appellant has acquired his property. He is not under any obligation to discharge the said liability as already been held by this Tribunal and the findings have already attained finality as discussed above. I therefore hold that Section 11B in such circumstances has wrongly been invoked by the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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