TMI Blog2016 (5) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... d the issue raised therein, all the more we do not entertain this appeal. It raises no substantial question of law. The Tribunal's order is not perverse or vitiated by any error of law apparent on the face of the record when it refuses to straight-away accept the stand of the assessee, but directs the officer in the department to examine the contentions on the same. - Decided against the appellant - CENTRAL EXCISE APPEAL NO. 25 OF 2016 - - - Dated:- 7-3-2016 - S.C. DHARMADHIKARI AND A.A. SAYED, JJ. For The Appellant : Mr. Makarand Joshi i/b M/s. Max Legal For The Respondent : Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra P.C. : 1. This appeal challenges the order passed by the Tribunal which is of remand. By the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notices for the periods set out at pages 3 and 4 of the paper-book were issued. Replies were given and the order-in-original was passed confirming the show cause notices and the demand therein. That order-in-original dated 22nd September, 2006, was challenged before the Tribunal, but the Tribunal and from what appears at page 5 of the paper-book did not assist the assessee in any manner. Thereafter, the personal hearing was held in terms of the show cause notice and the reply and an order was passed on 26th November, 2007, with regard to a show-cause notice dated 5th April, 2007. The earlier order was pertaining to show-cause notice dated 5th January, 2006 and 24th April, 2006. 3. The appellant-assessee filed an appeal against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition that the Tribunal allowed the appeal, set aside the orders and remanded the matter back to the Commissioner for a decision on the issue and on taking into consideration the assessee's letter dated 4th November, 2010. 7. After carefully perusing the order of the Tribunal in its entirety, we are unable to agree with the learned counsel that the Tribunal was in complete error in remanding the matter. The submission that the Commissioner has become functus officio is based on a communication, copy of which has been placed on file. 8. However, the office of the Commissioner of Central Excise, Pune-II by a communication signed on 10th March, 2015, addressed to the Additional Commissioner (AR) CESTAT, Mumbai and copy endorsed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of relevant pages of CENVAT Register, TR6 Challans and relevant pages of PLA Register evidencing payment / reversal of CENVAT as aforementioned. 3. Chartered Accountant's Certificate. In view of above we request our Honour to kindly consider our application and treat the matter as closed as we have paid an amount equivalent to Cenvat Credit attributable to input services used in manufacture of exempted goods after the clearance of goods along with interest (subject to your approval for adjustment of interest liability from the excess payment). Thanking you in anticipation. 11. The above reproduced portion at page 78 of the paper-book from this letter would indicate that the request of assessee was to consider th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed by the assessee. We do not think that the Tribunal has concluded the arguments raised before us of the Commissioner being functus officio in the light of the retrospective amendment. In such circumstances and when all opportunities are available to the assessee while pressing the application and the issue raised therein, all the more we do not entertain this appeal. It raises no substantial question of law. The Tribunal's order is not perverse or vitiated by any error of law apparent on the face of the record when it refuses to straight-away accept the stand of the assessee, but directs the officer in the department to examine the contentions on the same. 13. The appeal is, therefore, dismissed. No order as to costs. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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