Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1698 - CESTAT CHANDIGARHMaintainability of appeal - Recovery of refund sanctioned fraudulently - HELD THAT:- Considering the fact that the Ld. Commissioner has not quantified the amount to be recovered from the appellant, in that circumstances, the appellant is not required to make any pre deposit amount for entertaining the appeal. Therefore, the appeal can be entertained by this Tribunal. Considering the fact that at the time of entertaining the refund claim filed by the appellant before the adjudicating authority, their claim for fixation of special rate was pending before the Ld. Commissioner, in that circumstances, the impugned orders deserve no merits. Accordingly, the same are set-aside and the matters are remanded back to the adjudicating authority to decide the issue after special rate decided by the Ld. Commissioner. Appeal allowed by way of remand.
|