9911796707
TMI Blog2023 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the categorical submissions made by learned senior counsel to the fact that the assessee would not claim refund of the said amount, we find that the Revenue would not in any way be prejudiced if the submission of assessee is accepted, the appeals would not call for further consideration at the hands of this Court. Secondly, insofar as the demand of Rs. 14,27,384/- is concerned, which is towards facility charges, without going into the details of the said demand, it can be stated that on account of the low tax effect, it would not be necessary to consider the said aspect of the matter on merits in these appeals. These appeals are disposed of having regard to the submissions noted above, leaving all substantial questions of law, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the dispute between the parties was adjudicated before the respective authorities and ultimately the Tribunal has held in favour of the respondent-assessee, which is assailed by the Revenue in these appeals, nevertheless, the assessee has paid the excise duty of Rs. 3,96,30,288.68 demanded under the five Show Cause Notices, impugned by the assessee, under protest . Further learned counsel has instructions to submit that the assessee would not seek refund of the said amount. He further submitted that a sum of Rs. 14,27,384.00 being facility charges demanded in the five Show Cause Notices has not been paid under protest owing to the fact that it is the contention of the assessee that there was no sale and supply of gas or any facility pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been complied with inasmuch as the amount has been paid and in view of the categorical submissions made by learned senior counsel to the fact that the assessee would not claim refund of the said amount, we find that the Revenue would not in any way be prejudiced if the submission of assessee is accepted, the appeals would not call for further consideration at the hands of this Court. Secondly, insofar as the demand of Rs. 14,27,384/- is concerned, which is towards facility charges, without going into the details of the said demand, it can be stated that on account of the low tax effect, it would not be necessary to consider the said aspect of the matter on merits in these appeals. Consequently, these appeals are disposed of having re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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