TMI Blog2017 (6) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise duty of ₹ 6,54,567/- and as per the condition of said N/N. 1/93-CE dated 28/02/1993, first clearance of ₹ 30,00,000/-was over on 16/06/1994 in the Financial Year 1994-95 and with the Notification of exemption to the commodity on 25/04/1994 the appellant had paid Central Excise duty of ₹ 11,67,010/- for the period from 25/04/1994 to 06/06/1994 and the same was deducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 and the said decision of this Tribunal was challenged by appellant before Hon'ble High Court of Allahabad in Central Excise Appeal No. 773 of 2007. The Hon'ble High Court of Allahabad through its order dated 19/03/2015 set aside the said order of this Tribunal through which the said Rectification of Mistake Application was rejected. Further, the Hon ble High Court of Allahabad was plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 3 of the said Final Order bearing A/172/2004 passed on 24/02/2004, from which it is clear that for the period from 01/04/1994 to 24/04/1994 the appellant had paid Central Excise duty of ₹ 6,54,567/- and as per the condition of said Notification No. 1/93-CE dated 28/02/1993, first clearance of ₹ 30,00,000/-was over on 16/06/1994 in the Financial Year 1994-95 and with the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Tribunal. Further, the other prayer in the said application was that the appellant should be allowed cash refund of ₹ 6.5 lakhs which was ordered by Commissioner by way of re-credit. The said issue was considered by this Tribunal in Para 4 of the said of the said Final Order bearing A/172/2004 passed on 24/02/2004 and rejected and appellant has not brought on record any reason wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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