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2016 (6) TMI 671 - CESTAT KOLKATAAllowance of abatement - not supported by proper evidence, in as much as, the letters of intimation of closures and commencement of production had not been duly acknowledged by the Department - Held that:- No merit in the said ground after going through the copies of such letters which were produced before the Ld. Commissioner (Appeals) and also produced before this forum. Therefore, there cannot be any doubt that the Respondent is otherwise eligible to the abatement. On the second issue, find that the Respondent has produced relevant TR-6 Challan before the Ld. Commissioner(Appeals) in support of the payment of ₹ 3,52,500.00 against the liability of ₹ 3,31,928.00, leaving excess payment of ₹ 20,572.00, which is refundable to them. However, also find that the Ld. Commissioner (Appeals) in the Order has observed that the Respondents are required to pay interest of ₹ 20,752.00 against the delayed payment of duty of ₹ 2,00,000.00 during the said period, but erroneously directed refund ₹ 20,572.00. The Ld. Advocate for the respondent has fairly accepted that he has no evidence to establish that the interest liability of ₹ 20,572.00 was also paid by them during the course of proceedings before the authorities. In these circumstances, the Order directing refund of ₹ 20,572.00 is thus becomes erroneous and liable to be set aside. - Decided partly in favour of revenue
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