TMI Blog2018 (8) TMI 1750X X X X Extracts X X X X X X X X Extracts X X X X ..... of Jellalpur Tea Estate [2011 (3) TMI 11 - GAUHATI HIGH COURT], where it was held that Section 11A of the Act not applicable since the issue raised did not concern any approval, acceptance or assessment relating to the rate of duty on or valuation of any excisable goods. Thus, provisions of Section 11A of the Act are not applicable to the facts of this case - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclusive of outward freight charges by them. After exhausting their Cenvat credit account they paid duty through PLA inclusive of freight charges. To re-credit the same and re-credit was allowed to the appellants for the period November, 2012 December, 2012. Thereafter, the show cause notices were issued by invoking extended period of limitation to deny the self credit of duty paid on freight p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice 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 charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee 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 rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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