TMI Blog2021 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 11th December, 2014 therefore, both the notifications will be effective from the date of its publication i.e.22nd November, 2014 11 th December, 2014 respectively therefore, the contention of the lower authority that the notification will be effective from the date of its issue of notification is absolutely incorrect. Therefore, refund on this ground is admissible to the appellant. Principles of unjust enrichment - HELD THAT:- Since the same was not raised before the learned Commissioner (Appeals), no finding was given by the learned Commissioner (Appeals) and as requested by the appellant this issue needs to be reconsidered. The matter needs to be remanded to the adjudicating authority for passing a fresh order - Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aggrieved by the Order-In-Original, the appellant filed appeal before the learned Commissioner (Appeals) who also rejected the appeal by holding that in the era of information technology, the appellant cannot contend that they had received the notification very late in the evening. Therefore, the present appeal filed by the appellant. 02. Shri Willingdon Christian, learned counsel appearing on behalf of the appellant submits that there is no dispute that the subject two amending notifications dated 12.11.14 02.12.14 were not issued for publication in the official gazette nor were they offered for sale on the respective dates of their issue. This fact is also supported by the RTI reply vide letter F.No.DPPR/RTI/31/2015/2822 dated 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced. He takes support of the following judgments: 2014 (303) ELT 496 (Guj.) UOI Vs. DHARIWAL INDS. 2015 (319) ELT A118 (SC) 2014 (305) ELT 510 (Guj.) ASHISH METAL ROLLING MILLS Vs. CCE 2.2 However, he fairly concedes that due to the bonafide error on the part of the appellant they had not raised this point of unjust enrichment before the learned Commissioner (Appeals) and therefore, no findings have been given by the learned Commissioner (Appeals) on the issue of unjust enrichment. He prays that on the issue of unjust enrichment, the matter may be remanded. 03. On the other hand, Shri H K Jain, learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notifications and search gazettes by the Ministry which are scanned below: MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 22/2014-Central Excise New Delhi, the 12 th November, 2014 G.S.R. 795 . - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Central Excise, dated the 17 th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 163(E), dated the 17th March, 2012, namely: - In the said notification, in the Table,- (i) in serial number 70,- (a) against item (i) of column (3), for the entry in column (4), the entry ₹ 4.95 per litre shall be substituted; (b) against item (ii) of column (3), for the entry in column (4), the entry ₹ 6.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
