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2018 (5) TMI 1397 - CESTAT BANGALORERefund - Scope of SCN - order of provisional assessment - case of appellant is that the impugned order rejecting the refund of the appellant on totally new ground is not sustainable in law and is contrary to the direction of the Tribunal vide Order dated 20.05.2004 - Held that: - in a De novo proceedings both the authorities have carved out a case which was not before the Tribunal and the Commissioner (Appeals) in the earlier round of litigation. The order of provisional assessment is for all the brands of electric dry cell batteries. Subsequently the Commissioner (Appeals) vide his order dated 19.08.2004 has categorically directed the Assistant Commissioner to finalize the assessment De novo after considering the assessments in respect of all brands which were provisional in nature - Further, the Revenue has not filed any appeal against the order passed by Commissioner (Appeals) dated 19.08.2004 and the said order has become final. Therefore, in De novo proceedings the Assistant Commissioner cannot carve out a new ground for rejection of the refund. Appeal allowed - decided in favor of appellant.
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