TMI Blog2018 (10) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 11 - GAUHATI HIGH COURT], where it was held that without challenging the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act - the provisions of Section 11A of the Act are not applicable to the facts of this case. Demand not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/56931/2013 - A/63030/2018-EX[DB] - Dated:- 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through PLA inclusive of freight charges. To recredit the same and re-credit was allowed to the appellants for the period February 2009 to September 2009 (in appeal No. E/55881/2013) and the period July 2005 to May 2008 (in appeal No. E/57425/2013). Thereafter, the show cause notices were issued by invoking extended period of limitation to deny the self credit of duty paid on freight portion form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice cannot be issued under Section 11A of the Act as held by Hon'ble High Court of Gauhati in the case of CCE, Shillong vs. Jellalpore Tea Estate 2011 (268) ELT 14 (Gau). In that circumstances, demand of refund claim sanctioned to them cannot be open for challenge. 4. On the other hand, ld. AR submits that the appellant has deliberately paid duty on the transportation charges which form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 29-4-2002 and admittedly, this order was revisable under Section 35-E of the Act. For reasons best known to the Commissioner of Central Excise, Shillong no action was taken to have the order of the Assistant Commissioner revised or set aside. Having failed to avail of the statutory remedy available under the Act, the Revenue sought to circumvent the law (as it were) by taking recourse to Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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