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Documents citing Commissioner Of Central Excise vs M/S.Flow Tech Power on 23 January, 2006

Dynamic Ship Recyclers Pvt Ltd vs Customs (P) Jamnagar on 4 November, 2025

Therefore, the majority view of the case (cited supra) shall apply to the facts and circumstance of this case also. And once the Chartered Accountant Certificate has certified an aspect the onus shift on the department. Similar view also emerges from the decision of 2006 (202) ELT 404 (Mad) in 13 | P a g e SM the matter of Commissioner Central Excise Vs. Flow Tech Power as also in the matters in 2017 (357) ELT 1041 (Tri.-Ahd.)
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document

2.1 Brief Facts Of The Case Are That The vs Unknown on 25 August, 2011

6. After hearing both the sides, we find that the issue before us is that whether in the facts and circumstances of the case the assessees are entitled for refund claim or not. It is not in dispute that the end product and the HDPE/LDPE pipes which were captively consumed to manufacture the end product are exempted from duty. It is also not in dispute that the assessee has paid the duty under protest. The only dispute is that the report of A.D. (COST) which was not shown to the assessee while passing the impugned order. Therefore, we find that not supplying the copy of report of A.D. (COST) to the assessee is in gross violation of principle of natural justice. The decision of the Honble High Court of Madras in the case of Flow Tech Power (supra) relied on by the learned Advocate was also not produced before the lower authorities while considering the refund claim. Therefore, we find that the matter needs examination at the end of the adjudicating authority.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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