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2017 (2) TMI 253 - CESTAT ALLAHABAD

2017 (2) TMI 253 - CESTAT ALLAHABAD - TMI - Attachment of property - raw materials, work-in-progress, and finished goods - appellant contention that due to attachment, it has become practically impossible for appellant to run their factory - Held that: - the re-adjudication is still pending with respect to the part of demand, set aside by this Tribunal vide Final Order dated 19th March, 2013 amounting to ₹ 12,85,084/-. Also appellant has made substantial payment of the confirmed demand dur .....

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upon the remanded issue - appeal allowed in part - matter on remand. - E/MISC/70007/2017 APPEAL No.E/2497/2005-EX[DB] - Misc ORDER NO-70014/2017 - Dated:- 9-1-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Vinod Kumar Rastogi, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER This Miscellaneous Application has been filed by the appellant- M/s. Sukalp Agencies arising out of Final Order No. 55868-55878/2013 .....

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₹ 19,58,726/- is concerned, they have paid the duty amount by debiting the amount to the Cenvat register totaling ₹ 19,58,725/- (Rs.1 Lakh on 22.04.16,Rs. 2 Lakhs on 04.08.16 and ₹ 16,58,725/- on 04th May, 2016).It is further pointed out that appellant unit is a running unit and they are in the business of assembling and manufacturing of Diesel Generator sets of Kirloskar Brand. It is further pointed out that vide order of attachment dated 16th December, 2016 the Deputy Commis .....

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achment of the raw materials, work-in-progress, and finished goods, it has become practically impossible for appellant to run their factory. It is in no one s interest to stop the operation of the factory at this stage when the appellant have paid substantial amounts in the recent past and have pending dispute with the revenue regarding part of demand which was set aside by this Tribunal. Accordingly, he prays for modification of the attachment order to the effect that the industry can be run by .....

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