Commissioner Of Central Excise vs M/S. Dharampal Satyapal Ltd

[Arising out of Order-In-Appeal No. 58-61/CE/APPL/NOIDA/2013 dated 22.03.2013 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax NOIDA]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order?

4 Whether Order is to be circulated to the Departmental authorities?

Commissioner of Central Excise Appellants

& ST, Noida

Vs.

M/s. Dharampal Satyapal Ltd. Respondent

Appearance:

Shri A K Dhawan, AR for the Appellants

Shri T R Rastogi, Advocate for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 22.1.2015

FINAL ORDER NOS. A/ 50244/2015-Ex(SM)

Per Ashok Jindal :

Revenue is in appeal against impugned order wherein learned Commissioner (Appeals) has set aside the order of appropriation of amount of rebate sanctioned by the adjudicating authority.

2. The brief facts of the case are that appellant filed their rebate claim under Rule 18 of the Central Excise Rules, 2002. The rebate claim were sanctioned but the amount of sanctioned rebate claim have been adjusted against the demand pending against the appellant vide the adjudication order dated 24.12.2010. Aggrieved from the said order, appellant filed appeal before Commissioner (Appeals) who held that the amount cannot be adjusted, therefore, the order of appropriation was set aside. Aggrieved from the said order, Revenue is before me.

3. Heard the parties. Considered the submissions.

4. I find that in this case, on merits rebate claim has been sanctioned to the appellant and the amount has been adjusted against the demand of Rs.3,91,19,765/- confirmed against them vide order dated 24.12.2010. The said order has been challenged by the appellant before this Tribunal and this Tribunal directed the appellant to make a pre-deposit of Rs.3 crores for entertaining the appeal. The said order was challenged by the appellant before the Honble High Court of Allahabad in Central Excise Appeal No. 478/2012 and vide order dated 3.4.12, the Honble High Court has directed the appellant to make a pre-deposit of Rs.2 crores and also directed if any deposit is made by the appellant in pursuance of the demand in question as directed by the order of Commissioner, Central Excise dated 24.12.2010, it was to be adjusted in the pre-deposit to be made. Admittedly, in the adjudication order, it is coming out that more than Rs.2 crores has already been appropriated by the adjudicating authority. In these terms, I do not find any infirmity in the impugned order. Same is upheld. Appeal filed by the Revenue is dismissed.

(dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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