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2012 (6) TMI 169 - CESTAT, MUMBAIRefund – Cenvat credit – refund claims were sanctioned by Additional Commissioner of Central Excise - Revenue challenged the orders-in-original passed by the Additional Commissioner Power of Additional Commissioner - section 12E of the Central Excise Act, 1944 provides that a Central Excise officer may exercise the powers and discharge the duties conferred or imposed under this Act or any other Central Excise officer who is subordinate to him, but there should be justification for that – Held that:- Additional Commissioner not mentioned anywhere in the order that those orders are being passed by him in exercise of powers under section 12E of the Central Excise Act, 1944. Since under the statute powers of granting refund are with the Assistant Commissioner/Deputy Commissioner of Central Excise, passing of these order in original by the Additional Commissioner has rightly been held as unsustainable. Matter remanded back to the Assistant Commissioner/Deputy Commissioner for deciding the refund claims on merit under the provisions of Rule 5 of the CENVAT Credit Rules read with notification no. 5/2006-CE(NT) dated 14.03.2006 after giving opportunity of hearing to the appellant. The appeals are disposed of by way of remand.
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