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M/s Bharat Insecticides Ltd. Versus CCE, Jammu & Kashmir

2016 (11) TMI 1335 - CESTAT CHANDIGARH

Demand u/r 25 of the Central Excise Rules, 2002 - challenge to benefit of Notification No. 56/2002-CE dated 14.11.2002. The said notification was amended in the year 2008 wherein the cash refund was restricted for 34% of the value addition - Held that: - I have gone through the show cause notice and the impugned order. In the show cause notice no mala-fide has been alleged against the appellant, therefore, no penalty can be imposed under Rule 25 of the Central Excise Rules, 2002. Admittedly, the .....

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gular ER-1 returns on 08.02.2013 showing details of availment refund of duty paid through PLA in the intervening period. In that circumstance, a show cause notice was issued to the appellant on 26.02.2014 is time bared in the light of the above discussion. Therefore, I do not find any merit in the impugned order, the same is set aside. - Appeal allowed - decided in favor of appellant. - E/175/2016- (SM) - IFinal Order No. 61276/2016 - Dated:- 31-8-2016 - Mr. Ashok Jindal, Member (Judicial) S .....

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or 34% of the value addition. The said notification was challenged before the Hon'ble High Court of Jammu & Kashmir wherein the said notification was set aside. Against the said order of Single Bench of Hon'ble High court of Jammu & Kashmir, the Revenue has filed LPA before the Division Bench and the Division Bench of the Hon'ble High court vide order dated 13.12.2012 directed that the assesses are entitled to avail the refund of duty paid to the extended of 50% till the disp .....

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the Central Excise Rules, 2002. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the fact of availment of 100% refund was the knowledge of the department in the month of March' 2013 itself when they have regular ER-1 return with department which clearly shows the availment of 100% refund of duty paid during the period of December'2012, therefore, a show cause notice is barred by limitation as no mala-fide has been alleged again .....

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