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2015 (3) TMI 953 - CGOVT - Central ExciseDenial of rebate claim - rebate claims rejected on the ground that M/s Ess Dee Aluminium Ltd., Kolkata is not the proper claimant to file rebate claims - Commissioner held that' M/s IFL & M/s Ess Dee Aluminium Ltd (Claimant) are not two different companies but the same legal entity - Held that:- respondent has taken a contradictory stand. On the one hand they-'are contending that IFL ceased to exist legally and physically after 30.9.10, whereas, on the other hand the said IFL continued to a central excise registered assesse and continued to export the goods even after 30.9.10. They should have surrendered the Central Excise registration immediately after 30.9.10 but they did not do so for reasons known to them. - as pointed out by Commissioner (Appeals) the original authority has not issued show cause notice in the matter and therefore decided the case without following the principles of natural justice. The violation of principles of natural justice vitiates the whole proceedings. In these circumstances the case is required to be remanded back for fresh considerations in the light of above observations. - Matter remanded back - Decided in favour of Revenue.
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