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2015 (12) TMI 1554 - AT - Central ExciseUnjust enrichment - Refund claim - duty paid on intermediate goods captively consumed - appellant submitted unsigned Chartered Accountant's certificate in de novo proceedings rather than in the original one - Held that:- the Commissioner (Appeals) observed that appellant have produced the certificate with the Appeal Memorandum. He further, observed that it is a certificate typed on computer on a plain paper having no signature, date or name and address of the person, if any, who issued or to be issued by the same. Such a type written matter can by no stretch of imagination be considered as a Chartered Accountant's certificate. It is found that the appellant had not given any explanation as to why they have not produced the certificate before the Tribunal in the earlier occasion and even before the lower authorities. Hence, we do not find any substance in the submission of the appellant. The other submission of the appellant is that the Revenue should issue the show cause notice under Section 11A of the Central Excise Act 1944. It is found that the present denovo proceeding was initiated in terms of the order of the Tribunal. This issue was not raised before the Tribunal in the earlier occasions. It is also noticed that the appellant had not challenged the order of the Tribunal before the higher appellate authority. Therefore we find that both the authorities had examined the matter as per the directions of the order of the Tribunal. So, there is no error in the order passed by the lower authorities. - Decided against the appellant
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