TMI Blog2015 (11) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... rification of the records by visiting factory of the respondent and from his report it is found that on verification of RG 1 register, invoices, etc. it was established that against 61,000 quintals for which duty was paid, only quantity of 17329 quintals were cleared and even no further production has taken place. With this undisputed facts, it is clear that the respondent has paid excess duty and they were legally entitle for refund. - Decided against Revenue. - APPEAL NO. E/915/08 - - - Dated:- 30-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Sanjay Hasija, Superintendent (A.R.) ORDER Per : Ramesh Nair The appeal is directed against Order-in-Appeal No. RKR (178) 260/07 dtd. 1/5/2008 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that quantity of 43671 quintals of goods has not been cleared and release order of director of sugar have no relevance. Aggrieved by the adjudication order, respondent filed appeal before the Commissioner (Appeals) who after going through not only the records but also from invoices, has conducted verification in the factory of the respondent and as per report given by the Superintendent (Appeals) appeal was allowed by the impugned order dated 1/5/2008, Aggrieved by the said impugned order Revenue is before me. 3. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the ground of the appeal. He further submits that though there is verification by the Superintendent (Appeals) however from the report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have verified RG 1 Register for the month of May 2006 and found Sugar clearance Quantity of November 2006 December 2006 verified and found Sugar production and clearance. Duty paid vide TR 6 challan No. 1 2 of dated 05.01.2007 for ₹ 27,96,249/- only. The above view is reasonably in consonance with the Stock Position as certified by the Range Superintendent on 21-11-2007. Items showing Season wise Levy Non-Levy Sugar Stock (as on 31.12.2006 31.03.2007) Name of factory Narsinha SSK Ltd. Lohgaon, Tq Dist. Parbhani Shortname Lohgaon Code No. 39201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and considering the fact that grounds for rejection of refund are neither legally tenable nor sound the appellant s case for refund merits consideration and in the absence of any credible contrary evidence, the appeal is allowed. I find that respondent filed refund claim on the ground that as per the order of the Director of the Sugar whatever quantity was allocated to them, they have paid duty on the total quantity of 61,000 quintals, however subsequently they could not clear entire quantity, they could clear only 17329 quintals. The period extended for supply of its remaining quantity was also lapsed. Therefore as against 61,000 quintals the respondent could clear 17,329 quintals, hence excise duty paid by the respondent is in exce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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