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2019 (6) TMI 1604

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..... e for the Appellant Dr.Samir Chakraborty, Sr.Advocate & Shri Abhijit Biswas, Advocate for the Respondent ORDER Heard both sides and perused the appeal records. 2. The chronology of events is as under:- (i) July 29, 2005 : Refund application filed by Tata Steel Ltd. ("TSL") seeking refund of excess duty of Rs. 2,93,41,347.54. (ii) October 4, 2007 : Show Cause Notice ("SCN") issued by the De .....

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..... January 18, 2016 : Notice of personal hearing issued intimating January 20, 2016 as the date on which personal hearing will be held by the Assistant Commissioner in connection with proceedings under SCN dated October 4, 2007, as per Order-in-Appeal dated March 18, 2010 of Commissioner(Appeals). (ix) January 20, 2016 : TSL's letter intimating that the Revenue's appeal against the Commissioner (Ap .....

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..... 14/2017 filed by TSL before this Tribunal against the order dated March 15, 2017 of the Commissioner(Appeals). The said appeal is pending. 3. We observe from the above chronology of events that the present appeal preferred by the Department is against the Order-in-Appeal No.40/JSR/2010 dated March 18, 2010 passed by Commissioner(Appeals) of Central Excise & Service Tax, Ranchi. 4. In the impugne .....

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..... nt to the impugned order of the Commissioner(Appeals), held a fresh personal hearing in the matter and passed an adjudication order on January 22, 2016. In paragraph 1 of the said order dated January 22, 2016 it is observed as follows: "This order arises out of Order-in-Appeal No.40/JSR/2010 dated 18.03.2010 passed by the Commissioner(Appeals), Central Excise & Service Tax, Ranchi." Further, i .....

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