2005 (11) TMI 416

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. [Order]. - M/s. Tamil Nadu Newsprint and Papers Ltd., (TNNPL, for short) had cleared certain quantity of paper to their customer on payment of duty during 1999-2000, though they were not liable to pay the duty. Subsequently, they filed a refund claim in respect of the duty amount (Rs. 67,954/-). The original authority sanctioned the refund after noting that the duty paid by M/s. TNNPL .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against an earlier demand of duty confirmed against the assessee, M/s. TNNPL preferred an appeal to the Commissioner (Appeals). The appellate authority by Order-in-Appeal No. 336/2003, dated 18-11-2003 dismissed that appeal in view of Order-in-Appeal No. 331/2003 ibid. The present appeal is against Order-in-Appeal No. 336/2003. After hearing both sides and considering their submissions, I find th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against the party. The present appeal is only against Order-in-Appeal No. 336/2003 and cannot be considered to be one filed against Order-in-Appeal No. 331/2003. 3. Relying on Board's Circular No. 423/56/98-CX, dated 22-9-1998, ld Counsel argued that, if the refund order passed by the original authority was erroneous, the only option for the Department was to issue a show-cause notice under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X