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2017 (6) TMI 806 - CESTAT CHANDIGARH

2017 (6) TMI 806 - CESTAT CHANDIGARH - TMI - Default in payment of duty - Rule 8(3) of Central Excise Rules, 2002 - restriction in utilization of CENVAT credit - Held that: - the Commissioner (Appeals) has recorded in para 5 of the said order that the facts are not in dispute and that the contention put forth by the appellant are also not disputed - the relevant facts in this case are clearly disputed and need proper verification - appeal allowed by way of remand. - Appeal No. E/1625/2009 - Fina .....

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in the month of March, 2005 and subsequently on 12 occasions. They had defaulted in payment of Central Excise duty amounting to ₹ 46,20,549/- during the period March, 2005 to June, 2006. As per the Central Excise Rules prevalent at that time, an order dated 01.06.2005 was issued by the then jurisdictional Assistant Commissioner requiring the party to pay the Central Excise duty on consignment basis trough PLA at the time of clearance of goods for two months or till the payment of defaulte .....

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ined unpaid due to default. 2. On account of failure to pay the defaulted amount of Central Excise duty and interest, the recovery proceedings were initiated against the party. 3. As a result of recovery proceedings, an amount of ₹ 41,518/- was recovered by adjustment from the refund claim of the party. The party deposited ₹ 5 lacs, ₹ 10 lacs, ₹ 9.94 lacs and ₹ 20,92,136/- on 17.03.08, 13.05.08, 27.05.08 and 31.10.08 respectively, against the defaulted amount. The s .....

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ived in the division office on 08.05.08. As they did not submit original duty paying documents in support of their claim and also did not mention the provisions of Central Excise Law. Under which the refund claim has been filed, the refund claim was returned in original to the party for rectification of defects. The party vide their application dated 26.09.2008 received in the division office on 30.09.08 re-submitted claim along with the RG-23A Part II account, mentioning that the claim has been .....

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the Commissioner (Appeals) has recorded in para 5 of the said order that the facts are not in dispute and that the contention put forth by the appellant are also not disputed as is revealed by the impugned order. 8. From the statement of facts and grounds of appeal of the Revenue, I find the following grounds which are disputing the facts: 1.3 During the period of default, the party even intended to sell the factory as is evident from letter No. HSIIDC/STATE: KLP: 2007:13562 dt.21.09.2007 of M/s .....

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