TMI Blog2018 (5) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, which have been ordered by Commissioner (Appeals) to be presented before the Adjudicating Authority for consideration of the refund claims were not submitted by the appellant and, therefore, the appeal before this Tribunal appears to be pre-mature and deserve to be rejected with the direction that Original Adjudicating Authority will undertake a fresh denovo adjudication. Appeal allowed by way of remand. - Excise Appeals No. 50232-50234 of 2018 with Misc. Applications No. 50392-50394 of 2018 - Final Order No. 51953-51955/2018 - Dated:- 22-5-2018 - Hon ble Shri C.L. Mahar, Member (Technical) And Hon ble Shri Ajay Sharma, Member (Judicial) Shri Sumit Goel and Ms. Malvika, Advocates for the appellant Shri M.R. Sharma, Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following information :- (a) The Party has charged excise duty against supplies made to the consignee ; (b) No. date of Notification under which any concessional rate of duty claimed not mentioned in the respective invoices ; (c) As per certificate, party is eligible for exemption of goods falling under Ch. H. 73089090 whereas they had cleared the goods falling under Ch. H. 73082011 as shown in their invoice ; (d) Party has submitted certificate issued by M/s Sei Green Energy Pvt. Ltd. regarding confirmation of payment of excise duty has not been made to the supplier of excisable goods viz. M/s L T Ltd., ECC Division Pithampur. This is not a sufficient proof of non-receipt of excise duty charged by the Party against the cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, the appeal before Commissioner (Appeals) got rejected and the appellant is before this Tribunal against these orders of the Commissioner (Appeals). 5. We find that Commissioner (Appeals) is right in dismissing the appeal of the appellant as the necessary documents, which have been ordered by Commissioner (Appeals) to be presented before the Adjudicating Authority for consideration of the refund claims were not submitted by the appellant and, therefore, the appeal before this Tribunal appears to be pre-mature and deserve to be rejected with the direction that Original Adjudicating Authority will undertake a fresh denovo adjudication after the appellant provides him with the documents, as mentioned in para 3 above. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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