9911796707
TMI Blog2009 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... , is a purely factual issue - Tribunal found that no OIO was issued to intimate the assessee that claim for refund is premature – revenue’s stand that SCN has not been issued, not acceptable – tribunal rightly accepted refund claim - 42 of 2009 - - - Dated:- 21-1-2009 - D. A. MEHTA and ABHILASHA KUMARI JJ. Mr. Darshan M. Parikh for the Appellant. None for the Respondent. ORDER S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner and the Tribunal did not take into consideration that proceedings were pending in the matter. 3. From a perusal of the material on record, it appears that the respondent-assessee, a manufacturer of Cellulose powder and its derivatives, was availing exemption under the SSI Notification. Sometime in August, 2007, the Central Excise Officers visited the unit of the respondent and seize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal that the Cheques were forcibly taken away by the officers of the Department and the amount was filled in by them, and thereafter, they were deposited. The appellant-Revenue has not disputed or denied that adjudication proceedings are not yet over. 4. After considering the material on record and submissions advanced by both the sides, the Tribunal came to the conclusion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage and no legal proceedings seem to have been initiated. Whether Cheques have been handed over by the assessee voluntarily or otherwise is an issue which is purely factual and based on appreciation of evidence on record. The findings of the Tribunal are factual, being based upon material on record. No interference is, therefore, warranted. 6. It follows that no question of law, much less an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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