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TMI Blog2015 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... I Commissionerate, Kolkata, against the orders-in-appeal No. 61-64/Kol-III/12 dated 14.05.2012 passed by Commissioner of Central Excise (Appeals), Kolkata. 2. Briefly stated that M/s Ess Dee aluminium Ltd., 1. Sagar Dutta Ghat Road, Kamarhati, Kolkata - 700058 submitted 4 rebate claims aggregating to Rs. 12,33,486/- to the Assistant Commissioner, Central Excise Khardah-II Division. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Kolkata on the grounds that (i) the said exporter paid Central Excise duty considering CIF value as assessable value instead of FOB value and (ii) the Assistant Commissioner while passing the said O-I-Os dated 08.12.2011 granted excess cash refunds (Rs. 35,636/-, Rs. 21,686/-, Rs. 18,760/- & Rs. 18,911/- i.e totalling to Rs. 94,993/-) erroneously. 2.4 The Commissioner (Appeals) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EE of Central Excise Act, 1944 before Central Government on the following grounds : 3.1 That the Appellate Authority erred in invoking Section 37B read with Section 11AB (1) of the Central Excise Act, 1944. Section 37B deals with orders, instructions & directions issued by CBEC to Central Excise Officers with respect to uniformity in classification of excisable goods or with respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case on 25.07.2013 and 06.02.14. Hearing held on 25.07.2013 was attended by Shri Raj Kumar, Commissioner, Central Excise, Kolkatta-III who reiterated the grounds of revision application. Personal hearing held on 6.2.2014 was attended by Smt. Gargi Banerjee, Head-HR, Shri S.P. Majumdar, Advocate and Shri Joydeepdutta Gupta on behalf of the respondent party. They have stated during hearing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (2). These statutory provisions are quite clear and interest is payable automatically. The respondent has already accepted their interest liability. As such, Government orders that in this case interest is payable in terms of section 11AA of Central Excise Act, 1944. The impugned order-in-appeal is modified to this extent. 8. The revision application succeed in terms of above. 9. So orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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