TMI Blog2019 (6) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... another quasi-judicial appellate authority as in the appeal memo endorsement of the Commissioner bears 17-1-2017 as date of filing and it was sent to the appellant on 12-1-2018 i.e., almost after one year. Furthermore show cause notice to the Appellant issued on 7-2-2017 making duty demand holding adjudication order of refund as erroneous which is silent about such filing of appeal in an hypotheca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-03-2018 in order No. NGP/EXCUS/000/ APPL/383/17-18 dated 22-03-2018, which was heard on 13-12-2018, is taken of order today. 2. On perusal of the case record, it is observed that vide order in Original passed on 18-10-2016, Appellant was refunded ₹ 7,00,000/- erroneously paid as Service Tax on commercial and industrial construction for construction of Cold Storage to store ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nrichment though at the time of filing refund claim, such amount was duly transferred to the service receiver M/s. Fresh Agro Exports, Nasik. The Appellant claims that it had sought time on 8-3-2017 to reply to the show cause notice and replied to it on 27-3-2017 after which no communication was received from the Respondent department by the Appellant. The said show cause-cum-demand notice, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order which is quasi- judicial and only appellable is done by the respondent which is a fraud on the Court. 3. Since the Commissioner (Appeals) s order is unsustainable in law despite his endorsement in order that appeal was filed on 30-1-2017, the same is admittedly a misstatement made by another quasi-judicial appellate authority as in the appeal memo endorsement of the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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