2018 (8) TMI 1751

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arun Kumar, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order. 2. The facts of the case are that, the appellant was engaged in the manufacture of Pesticides, Insecticides, Funcicide & Herbicides falling under Chapter 38 of the First Schedule to the Central Excise Tariff Act, 1985. As the appellant was located in the State of Jammu & Kashmir, they were avai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmissioner (Appeals) but hold that extended period is not invokable therefore, demand for the period February 2008 to October 2008 was dropped. Against the said order, the appellant is in appeal. 3. Ld. Counsel for the appellant submits that initially they filed the refund claim and the same was sanctioned to them as outward freight forms a part transaction value and therefore, they have correctl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e us is that, as refund claim was sanctioned to the appellant, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not. The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpore Tea Estate (supra), wherein the Hon'ble High Court observe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X