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TMI Blog2018 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of Paper and Paper Board. As a consequence of passing of Order-in-Appeal dated 10.08.2004 refund of Rs. 13,56,813/- was granted to the appellant through the Order dated 11.01.2005. It appeared to revenue that the said refund was erroneously granted to the appellant. Therefore, appellants were issued with a show cause notice dated 29.04.2005 for recovery of allegedly, erroneously paid refund. The said show cause notice was decided by Original Authority through the Order-in-Original dated 03.05.2013 wherein the Original Authority dropped the proceedings initiated through the said show cause notice. Aggrieved by the said order, revenue preferred appeal before the Commissioner (Appeals). Learned Commissioner (Appeals) decided the said ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,50,000/-. The Appellant duly complied with the order of provisional assessment and started clearing goods at Nil rate of duty w.e.f. 25.7.03. All the clearances prior to 25.07.03 were made on payment of appropriate duty. (v) The assessments for the period 25.7.03 to 31.05.04 were thereafter finalized vide Order dated 15.06.04. While finalizing the assessment, the learned Deputy Commissioner held thus:- (a) The Appellant is not entitled for exemption under Not.No.49/03-CE and 50/2003; (b) The appellant is liable to pay duty along with interest for the period from 25.07.03 to 31.05.04 to the tune of Rs. 1,85,35,232/- for the clearance of the goods effected at Nil rate; (c) Ordered for encashment of Bank guarantee for Rs. 2,50,000/- su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.04.05, Show Cause Notice was issued to the appellant seeking to recover the refund given vide Order dated 11.01.05 on the ground that department has filed an appeal before the Hon'ble Tribunal against the Order-in-Appeal dated 10.08.04. (xii) Appeal preferred by the Revenue against Order-in-Appeal dated 10.08.04 was allowed by the Hon'ble Tribunal by vide Final Order No.876/2009 dated 18.08.09. (xiii) The Appellant preferred an appeal against the Final Order No.876/2009 dated 18.08.09 before the Hon'ble High Court of Uttarakhand. (xiv) Vide judgment dated 09.04.10, the appeal preferred by the appellant was dismissed by the Hon'ble Uttarakhand High Court. (xv) Aggrieved, the appellant has moved the Hon'ble Supreme Court, challenging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an No:00014 dated 26.04.12 (xviii) The Hon'ble Supreme Court noticing the fact that the appellant has already deposited an amount in compliance with directions issued on 23.04.12, further directed on 16.07.12 that no coercive steps shall be taken against the appellant for recovery of balance demand of Rs. 51,50,305/-, as the said amount is stated to have been available in the CENVAT credit. (xix) On 18.03.13, Show Cause Notice dated 29.04.05 (supra) was taken up for adjudication by the learned Ad. C, it was submitted that the demand which is made in the SCN dated 29.04.05 is the very same portion of the duty demand, which forms the subject matter of the Civil Appeal before the Hon'ble Supreme Court. (xx) The learned Ad.C accepting the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit submitted by the appellant before the Hon'ble Supreme Court, there is no reference of duty of Rs. 13,56,813 realised by the Department. Amount deposited by the appellant is in compliance with order of the Hon'ble Supreme Court as a pre-deposit amount having no reference of the amount realized by the department. He has further submitted that the duty confirmed through the Order dated 15.06.2004 on finalization of assessment for the period from 25.07.2003 to 31.05.2004 was Rs. 1,85,35,232/- which is now subject matter of proceedings before the Hon'ble Supreme Court. He further submitted that the amount of Rs. 13,56,813/- was paid by the appellant against the order dated 15.06.2004 and the said amount was refunded to the appellant afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the impugned Order-in-Appeal. 5. Having considered the rival submissions as recorded hereinabove, we find that at Sl. No.(xvii) of the written submissions filed by the learned Counsel for appellant, we find that there were payments of Rs. 30 lakhs, Rs. 1,02,67,350/- and Rs. 1,17,577/-. Further, Rs. 51,50,305/- are available in the Cenvat credit account. Therefore, we find that by confirmation of demand of Rs. 12,79,223/- there is duplication of payment of duty. We, therefore, set aside the confirmation of demand of Rs. 12,79,223/-. Further, we remand the matter back to the Original Adjudicating Authority for verification of payment of Rs. 77,590/- for the period from 17.06.2004 to 30.06.2004 and thereafter to pass appropriate order in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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