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Commissioner of Central Excise and Service Tax - Guwahati Versus Brahmaputra Ispat Pvt. Ltd.

2016 (6) TMI 671 - CESTAT KOLKATA

Allowance of abatement - not supported by proper evidence, in as much as, the letters of intimation of closures and commencement of production had not been duly acknowledged by the Department - Held that:- No merit in the said ground after going through the copies of such letters which were produced before the Ld. Commissioner (Appeals) and also produced before this forum. Therefore, there cannot be any doubt that the Respondent is otherwise eligible to the abatement.

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eriod, but erroneously directed refund ₹ 20,572.00. The Ld. Advocate for the respondent has fairly accepted that he has no evidence to establish that the interest liability of ₹ 20,572.00 was also paid by them during the course of proceedings before the authorities. In these circumstances, the Order directing refund of ₹ 20,572.00 is thus becomes erroneous and liable to be set aside. - Decided partly in favour of revenue - Appeal No.E/70033/13 - FO/75224/2016 - Dated:- 25-2-201 .....

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y under the Compounded levy scheme in terms of Section 3A of Central Excise Act,1944 read with relevant rules notified under the said provision. A Demand Notice was issued to them alleging short payment of duty of ₹ 5,61,668.00 during the said period. On adjudication, the demand was confirmed by the Adjudicating Authority and penalty of equal amount imposed under relevant rules with a direction for payment of interest also. Aggrieved by the said Order, the respondent filed an Appeal before .....

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ommissioner (Appeals) has recorded the findings that the Appellant is required to pay interest of ₹ 20,572.00, but simultaneously directed refund of ₹ 20,572.00, which is erroneous. 4. Ld. Advocate for the Respondent submitted that after due verification of the intimation letters of cessation of production and its commencement during the relevant period communicated to the Department from time to time, the Ld. Commissioner (Appeal) has decided the issue in their favour. He has placed .....

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