TMI Blog2016 (1) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out at the time of disposal of the Appeal. We also find that the Applicant had disputed the maintainability of the demand on the ground of limitation as well as non filing of appeals against the refund Orders by the Revenue. In these circumstances, we are of the opinion that the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Stay granted. - Stay Petition No. SP-70884/2013, Appeal No. EA-70858/2013 - - - Dated:- 29-9-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellants : Shri Ravi Raghavan, Adv. Miss Satabdi Chatterjee, Advs For the Respondent : Shri K Chowdhury, Supdt. (AR) ORDER Per D M Misra 1. Heard both sides. 2. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their argument that without challenging the respective refund orders, issued from time to time, the demand notice issued for recovery of the refund amount sanctioned during the period is unsustainable in law. In support he has referred to the decision of the Hon'ble Gauhati High Court in the case of CCE, Shillong v. Jellalpore Tea Estate - 2011 (268) ELT 14(Gau.). Further, he has submitted that the demand issued by the department is barred by limitation inasmuch as the appellant have been allowed the periodical refund of duty in accordance with the procedure laid down under Notification No.32/99 CE dt.08.07.1999 and no fact was concealed or suppressed from the knowledge of the department, therefore, the demand notice issued on 15.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries Ltd. vs. CCE, Bhopal -2011 (271) ELT 164(SC). On the aspect of limitation, he reiterated the findings of the ld. Commissioner. 5. Heard both sides and perused the records. It is not in dispute that the Applicant have been availing the benefit of area based exemption Notification No.32/99-CE dated 08.07.1999. The dispute arose after insertion of the following clause to the said exemption Notification from 25.04.2007:- 5. The exemption contained in this notification shall not apply to such goods which have been subjected to only one of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such a unit container or labeling or re-labelling of containers, sorting, declaration o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion once issued in the public interest cannot be amended/altered, if the purpose for which it was issued got defeated and a greater public interest requires such amendment. It is the Revenue's contention that the present Notification is not an all India Notification but area based exemption and hence cannot be compared with the Notification considered by the Hon'ble High Court of Himachal Pradesh in Gillette India Ltd's case. On a careful analysis of the arguments advanced by both sides, we find the issue involved is substantial question of law and highly technical and debatable; it requires detailed analysis of the provisions of law, precedents and the facts involved in the present case, which would be carried out at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
