2018 (6) TMI 1300 – CESTAT CHANDIGARH – TMI – 100% EOU – Refund of Interest made on the pre-deposit – Section 35FF of CEA – pre-deposit of ₹ 32,62,000/- was made on 9.2.2016 – Held that:- Pre-deposit of ₹ 32,62,000/- does not pertain to the appeal of 2014. Other set of appeals in the above mentioned Final order pertain to the period after 6.8.2014 for which the appellant claim to have made pre-deposit and have stated so in their refund application. This aspect has been completely ignored by the adjudicating authority as well as first appellate authority for the purpose of refund of interest – The finding given by the first appellate authority on pre-deposit pertaining to period before the Finance Act 2014 therefore appears to be clearly erroneous.
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The matter is therefore remanded back to the adjudicating authority to reconsider the claim of interest of the appellant after verifying that the appellant has made pre-deposit pursuant to their appeal against order dated 3
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eal Nos. E/51191-51192/2014 vide Stay Order No.55134-55135/2014 dt.18.11.2014 (copy of which has been placed on record by Ld. Advocate during hearing). The appellant made pre-deposit of ₹ 32,62,000/- on 9.2.2016 in terms of Section 35F against the demand confirmed by Order-in-Original No.02/CE/Commissioner/FS/SNP/2015 dt.30.10.2015. Both sets of appeals were decided by this Tribunal in favour 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 ₹ 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 r
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00/- 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-deposit of ₹ 32,62,000/- does not pertain to the appeal of 2014. Other set of appeals in the above mentioned Final order pertain to the period after 6.8.2014 for which the appellant claim to have made pre-deposit and have stated so in their refund application. This aspect has been completely ignored by the adjudicating authority as well as f
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