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2016 (9) TMI 530

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..... d. Commissioner (A). But no affidavit has been filed by the Revenue to support their claim that they have intimated order of rejection of claim of remission of duty on 04.12.2012 but the Ld. AR today submitted that it was intimated only on 19.12.2012. Therefore, I do not find any infirmity in the impugned order. As the Ld. Commissioner (A) has rightly held that the adjudication order of demanding duty from the respondent is pre mature. - Appeal disposed of - E/56322/2013-(SM) - Final Order No. A/61013/2016-SM(BR) - Dated:- 27-7-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. H. Singh, AR for the appellant Sh. Sudhir Malhotra. Advocate for the respondent ORDER Revenue is in appeal against the impugned order wherein Ld. .....

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..... missioner (A) who set aside the adjudication order. Aggrieved from the said order, the Revenue is before me. 3. Head the ld. AR appearing on behalf of the Revenue who submits that the finding of the Ld. Commissioner (A) in the impugned order is incorrect as he hold that the claim of remission of duty was pending before the Ld. Commissioner, therefore, demanding duty by way of adjudication order is pre mature. It is his submissions that the claim of remission of duty was rejected and intimated on 04.12.2012, therefore, order passed by the Ld. Commissioner (A) on 11.12.2012 is contrary to the facts. Therefore, the impugned order is to be set aside. 4. On the other hand, the Ld. Counsel appearing on behalf of the respondent submits that .....

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..... to the respondent or to the Ld. Commissioner (A), therefore, the appeal was not in required to be filed by the revenue before this Tribunal and the ground taken by the Revenue in their appeal is only the order of rejection of claim of remission of duty was intimated on 04.12.2012. It shows that the department officers are not verifying the records before filling the appeal and file the appeals in over enthusiasm. In that circumstances, the Chief Commissioner of Central Excise the concerned range is requested to Commissioner of Central Excise the concerned range is requested to direct their officers that for filling the appeal before this Tribunal shall verify the correctness of the facts of the case falling which this Tribunal shall be cons .....

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