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Ghodela Impex Versus Commissioners of Central Excise Customs and Service Tax-Surat-I

2015 (10) TMI 1153 - CESTAT AHMEDABAD

Restoration of appeal - non-prosecution by Order - Refund claim - Held that:- Appellant was directed to furnish the information by Office Letter Dated 04.08.2008 in respect of refund claim. The Commissioner (Appeals) observed that the appellant had n .....

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ered view, the appellant should be given an opportunity to furnish documents before the adjudicating authority in the interest of Justice. - impugned order is set-aside. The matter is remanded to the Adjudicating Authority - Decided in favour of asse .....

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K. Das The applicant filed this application for restoration of appeal dismissed for non-prosecution by Order No. A/10023/2015 dated 06.01.2015. On perusal of the application, I find that there is sufficient reason to recall the order dated 06.01.2015 .....

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f the records, I find that the appellant is a 100% EOU removed certain goods to domestic market (DTA) during this period October, 2002 to June, 2003. The Superintendent of Central Excise by Letter dated 06.10.2003 directed the appellant to pay differ .....

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unds that the appellant voluntarily paid duty with interest, which is covered under Section 11A (2B) of Central Excise Act, 1944 and the refund claim is not maintainable. The Adjudicating Authority rejected the refund claim. By the impugned order, th .....

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e present case. It is submitted that the Show Cause Notice was dropped by the Commissioner (Appeals). The Learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). 4. On perusal of the impugned order, I .....

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