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Appearance:

Rep. by Sh. R.K. Hasija, ADvocate for the appellants Rep. by Sh. S.R. Meena, DR for the respondent.
Coram: Honble Sh. Justice R.M.S. Khandeparkar, President Honble Sh. M. Veeraiyan, Member (Technical) Oral Order No._____ Per: Shri Justice R.M.S. Khandeparkar:
M/s ECE Industries (Transformer Division), Delhi Road, Sonepat the appellants herein have preferred the present appeal against Order-in-Appeal No. 61/ANS/RTK/2009 dt. 27.2.2009 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. By the said order, the learned Commissioner (Appeals) has allowed the appeal filed by department against the order dated 16.11.2007 passed by the Assistant Commissioner, Rohtak.

6. The appellants, therefore filed a refund claim of Rs. 14,44,527/- (BED : Rs. 1408448/- plus Education Cess : 28,169/- plus Rs. 7912/-) to the Deputy Commissioner of Central Excise, Sonepat vide their letter No. SPT/REFUND/NNK dated 6.7.2007. The Assistant Commissioner of Central Excise, Sonepat vide order-in-original No. R-185/AC/SNP/07 dated 16.11.2007 sanctioned the said refund claim. The Commissioner of Central Excise, Rohtak reviewed the order of the Assistant Commissioner dated 16.11.2007 under Section 35E(2) of the Central Excise Act, 1944 and directed the Assistant Commissioner, Central Excise, Sonepat vide his direction order No. 33/2007 dt. 8.2.2008 to file an appeal before the Commissioner (Appeals) Delhi-III, Gurgaon. The Assistant Commissioner, Sonepat in accordance with the direction order No. 33/07 dt. 8.2.2008 filed an appeal before the Commissioner (Appeals), Delhi-III, Gurgaon. Relying on the appeal filed before the Commissioner (Appeals) on the basis of review order dt. 8.2.2008, the Joint Commissioner of Central Excise, Rohtak issued a protective show cause notice No. 12/CE/JC/SNP/HQ/08 dt. 10.04.2008 to recover the refund granted to them. The appellants filed a reply to the show cause notice dt. 10.4.2008 vide their letter No. SLV/ECE/2008 dated 5.5.2008. The appellants filed a Cross Objection to the appeal filed by the department against the Order-in-original No. 195/AC/SNP/07 dt. 16.11.2007. The learned Commissioner (Appeals) by the impugned order dated 27.02.2009 allowed the appeal of the department and rejected the refund claim.