2019 (3) TMI 175 – CESTAT ALLAHABAD – TMI – Rebate of duty – appropriation of the amount – appeal rejected on the ground that the said demand was confirmed against the appellant and recovery was due – Held that:- As on date there is no confirm demand against the appellants. Therefore, there is no justification in appropriation of the amounts – appeal allowed – decided in favor of appellant. – APPEAL No. E/70017-70020/2018-EX[SM] – A/70134-70137/2019-SM[BR] – Dated:- 25-1-2019 – Mr. Anil G. Shakkarwar, Member (Technical) Shri Kartikeya Narain, Advocate, for Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar Above stated four appeals are taken together for decision since the same a
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Central Excise, Noida in Order-in-Original dated 24.12.2010. The learned Commissioner (Appeals) has rejected the appeal filed before him on the ground that the said demand was confirmed against the appellant and recovery was due. I note that learned Counsel for the appellants have submitted a copy of Final Order No. 70221-70231/2018 dated 16.01.2018 which squarely covers the issue. As per the said Final Order the said demand of ₹ 3,91,19,765/- was agitated before this Tribunal in Appeal No. E/789/2011 & E/1001-1006/2010 and the matter was remanded to the Original Authority for fresh consideration by setting aside the Order-in-Original through which said demand was confirmed. I note that as on date there is no confirm demand again
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