M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula
Service Tax
2018 (6) TMI 1300 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 24-5-2018
ST/60281/2018-ST – FINAL ORDER NO. 62429/2018
Service Tax
Mr. Devender Singh, Member (Technical)
Present for the Appellant: Shri R.k.Hasija, Advocate
Present for the Respondent: Shri Bhasha Ram, AR
ORDER
PER: DEVENDER SINGH
The appellant have filed this appeal against the impugned order passed by the Commissioner (Appeals), Panchkula.
2. The brief facts of the case are that the proceedings were launched against the appellant, who are 100% EOU, on the issue whether the broken rice and rice bran were liable to excise duty when cleared to DTA. The show cause
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avour of the appellants vide Final Order No.A/61323-61326/2017-Ex (DB) dt.5.7.2017. The appellant approached the adjudicating authority for refund of pre-deposit made under Section 35FF along with interest by their application dated 2.8.2017. Refund of Rs. 32,62,000/- was sanctioned by the adjudicating authority on 9.11.2017. However, the adjudicating authority did not give any finding on the refund of interest made by the appellant and did not pass any order on the interest portion. Against the said order of the adjudicating authority, the appellant approached the Commissioner (Appeals) for refund of interest on the pre-deposit made by them. However, the appeal was rejected by the Commissioner (Appeals). Aggrieved from the same, the appell
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ppeals).
5. Heard both sides and perused the record.
6. I find that pre-deposit of Rs. 32,62,000/- was made on 9.2.2016. The appellant have submitted that this was made pursuant to the order of Commissioner dt.30.10.2015. In their refund application before the adjudicating authority, the appellant has clearly stated that pre-deposit was made pursuant to the demand confirmed by the OIO dated 30.10.2015. The Tribunal's Final Order No.61323-61326/2017 dt.5.7.2017 was passed in respect of appeals No.E/51191-51192/2014 and E/104-105/2016. The appellant have placed on record Stay Order No.55134- 55135/2014-Ex (DB) dt.18.11.2014 wherein the requirement of central excise duty demand, interest and penalty has been completely waived. Hence, pre-dep
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