TMI Blog2019 (12) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority against the sanction of ₹ 30,00,000/-. Accordingly, that sanction cannot be agitated before the Tribunal in an appeal arising from a decision of the first appellate authority on challenge by the assessee. It is seen that the sanction of ₹ 20,12,525/- is a consequence of the finding by the first appellate authority that such deposit had been effected in relation to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... None for the respondent ORDER PER: C J MATHEW Commissioner of Central Excise Customs, Aurangabad has filed this appeal against order-in-appeal no. (147)112/2011 dated 5 th August 2011 of Commissioner of Central Excise Customs (Appeals), Aurangabad which upheld the appropriation of ₹ 26,86,071 from the amount of ₹ 30,00,000/- sanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on the ground that the assessee had not been able to corelate the amount paid with the demand proposed in show cause notice dated 5th March 2009. The reversal of this rejection in appeal and the upholding of the order of appropriation by the first appellate authority is impugned before us. 3. It is submitted that the dispute pertaining to the duty, towards which ₹ 26,86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated before the Tribunal in an appeal arising from a decision of the first appellate authority on challenge by the assessee. It is seen that the sanction of ₹ 20,12,525/- is a consequence of the finding by the first appellate authority that such deposit had been effected in relation to the show cause notice dated 5th March 2009. Those proceeding culminated in the order of the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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