TMI Blog2018 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, but in the assessee’s own case for the subsequent clearances, the stand taken by the assessee has been accepted - petitionallowed by way of remand. - W.P. No. 24852 of 2004 - - - Dated:- 13-10-2017 - T.S. Sivagnanam, J. Shri Cynduja Krishnan for R. Karthikeyan, for the Petitioner. Shri A.P. Srinivas, Senior Panel Counsel, for the Respondent. ORDER Heard Mr. Cynduja Krish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red during the period from October 2001 to October 2002, the claim for refund filed by the assessee for an amount of ₹ 2,52,751/- is rejected. Since a show cause notice was issued to the petitioner, the petitioner, on submitting objections, requested adjournment of the personal hearing on the ground that the identical issue in respect of the petitioner s sister concern is pending before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is incorrect to classify perfumes containing alcohol to classify under any chapter of Central Excise Tariff Act, 1985. With this observation, the order passed by the original authority, as in the instant case, was set aside and the appeal was allowed. Enclosing the order passed by the Commissioner of Central Excise (Appeals), the petitioner approached the respondents to restore their applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Commissioner of Central Excise (Appeals) since within less than 30 days, the Commissioner of Appeals had passed the orders after the petitioner s representation dated 6-6-2003. Be that as it may, for the reasons stated above, the impugned order calls for interference. 4. Accordingly, the Writ Petition is allowed. The impugned order is set aside and the matter is remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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