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2009 (11) TMI 69

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..... enrichment and proceedings under Section 11-A of the Act were initiated. The aforesaid recovery proceedings eventually reached the Tribunal. The Tribunal vide impugned order dated 15.7.2008 has rightly taken the view that once order dated 24.8.1998 has attained the finality and has not been set aside in appeal, the parallel proceedings under Section 11-A of the Act cannot again be initiated. - 9 .....

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..... captive consumption. The aforesaid order attained finality. Even the refund amount was paid to the dealer-respondent. However, Hon'ble the Supreme Court reversed the view taken by the Bombay High Court on an appeal filed by Union of India, which is reported as Union of India v. Solar Pesticides Privated Ltd 2000 (116) ELT 401 (SC). Inspired by the aforesaid view taken by Hon'ble the Supreme Court, .....

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..... as allowed. Having heard learned counsel, we do not find any ground to interfere with the view taken by the Tribunal. No question of law much less a substantial question of law would arise for determination of this court. Even no such question has been claimed by Shri Sandhu, learned counsel for the appellant. Dismissed. (M.M. KUMAR) JUDGE (JASWANT SINGH) manoj JUDGE Novemb .....

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