TMI Blog2015 (12) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... y the same. Such a type written matter can by no stretch of imagination be considered as a Chartered Accountant's certificate. It is found that the appellant had not given any explanation as to why they have not produced the certificate before the Tribunal in the earlier occasion and even before the lower authorities. Hence, we do not find any substance in the submission of the appellant. The other submission of the appellant is that the Revenue should issue the show cause notice under Section 11A of the Central Excise Act 1944. It is found that the present denovo proceeding was initiated in terms of the order of the Tribunal. This issue was not raised before the Tribunal in the earlier occasions. It is also noticed that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit taken by them on 30.6.2003 stands annulled. It is further ordered that the said amount shall be credited to the Consumer Welfare Fund. By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the appellant. 2. The Ld Advocate on behalf of the appellant submits that they produced the Chartered Accountant s certificate before the Adjudicating Authority and no finding was given by him. They also produced the copy of the said certificate before the Commissioner (Appeals), which was not signed by the Chartered Accountant and therefore it was rejected. The Ld Advocate drew the attention of the Bench the Chartered Accountant s certificate dated 28.6.2002. He further submits that even the Tribunal remanded the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laims filed were sanctioned by the Asstt. Commissioner. Based on the sanction, the appellants took credit in their RG 23A Part II account. The department field an appeal before the Commissioner (Appeals), who by his order dated 15.10.99 rejected the appeal of the Revenue on the ground that the bar of unjust enrichment was not applicable in the case of captive consumption, relying upon the decision of the Bombay High Court in the case of M/s Solar Pesticides. The Revenue came up in appeal before the Tribunal who by the order dated 5.9.2000, remanded the case for verification as to whether the company had passed on the incidence of duty to their customer. The Tribunals order relied upon the Apex court decision in Solar Pesticides which had s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d place it before the Adjudicating Authority who shall pass fresh orders, after extending reasonable opportunity of hearing to the appellants. 5. It is clear from the above order of the Tribunal that the appellant submitted that they will produce the requisite certificate from the Govt. authorities in support of unjust enrichment. The Ld Advocate fairly submits that as the matter is old one, they could not obtain the certificate from the Govt. authorities. They produced the certificate dtd 26.6.2002 of the Chartered Accountant before the Adjudicating Authority. We find force in the submissions of the Ld. Authorised Representative for Revenue that they have not produced the Chartered Accountant s certificate dtd 28.6.2002 before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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