TMI Blog2016 (7) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... y. In such circumstances, the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same. The proceedings having become dead, cannot be made alive subsequently. - Decided in favor of revenue. - Excise Appeal No. 3056 of 2007 - FINAL ORDER NO . 52158/2016 - Dated:- 14-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Yogesh Agarwal, AR for the Appellants Shri B L Narasimhan, Advocate for the Respondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the Revenue took a stand that the said protest lodged by the Respondent came to an end with the passing of the order passed by the Commissioner of Central Excise. The said order of the Commissioner was not put to challenge by the assessee at any point of time and as such, attained finality. On the said ground, original adjudicating authority rejected the refund claim. 5. On appeal against the said order, the Commissioner (Appeals) observed that inasmuch as the assessee was also a party to the petition filed before the Hon ble Supreme Court in the case of M/s. Vikram Cement, it has to be held that the matter was taken up by the assessee directly before the Hon ble Supreme Court. As such, he observed that even though Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of fact of filing the appeal against Commissioner s order denying the credit, it has to be held that the Commissioner s order attained the finality. In such circumstances, the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same. The proceedings having become dead, cannot be made alive subsequently. As such, we fully agree with the learned DR that the refund sanctioned by Commissioner (Appeals) is against the settled decision of law. Accordingly, the impugned order is set aside and Revenue s appeal is allowed. (Dictated and pronounced in the open court ) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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