JAIN MANUFACTURERS Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) THE facts of the case is that the show cause notice No. ARS/Demand/Jain/94 -95 dated 17 -3 -1998 was issued to the appellant for denial of wrongly availed Modvat credit of Rs. 2,66,349/ - which was adjudicated vide Order -in -Original No. 222/Demand/1998 dated 30 -11 -1998 confirming the demand of Rs. 67,713/ - under erstwhile Rule 57 -I of Central Excise Rules, 1944 (hereinafter referred to as the Rules) read with Section 11A of the Central Excise Act, 1944 (hereinafter referred to as the Act) and a penalty of Rs. 7,000/ - was imposed on the appellant under Rule 173Q(1) of the Rules. The appellant paid the duty of Rs. 67,713/ - from RG -23A Part -II entry No. 39/8 -4 -1999 and penalty of Rs. 7,000/ - vide entry No. 03/8 -4 -1999 from PLA. The appellant filed appeal against the said order -in -original before Commissioner (A), Central Excise, Rajkot who dismissed the appeal vide his order -in -appeal No. 701/2000/Commr(A)/Raj dated 29 -9 -2000. The appellant preferred an appeal against the above order -in -appeal before CESTAT, Mumbai, who vide Order No. A/2211/WZB/2005/CI/EB, dated 5 -12 -2005 [2006 (205) E.L.T. 276 (T)] allowed the appeal for Rs. 19,984/ - out of Rs. 67,713/ - and also reduced penalty to Rs. 2,500/ - from Rs. 7,000/

(2.) ON the strength of the order dated 5 -12 -2005 of CESTAT, the appellant had filed the refund claim on 11 -12 -2009 before the Lower Authority.

(3.) PROCEEDINGS were initiated to reject the refund claim on the ground that the same was filed beyond the time prescribed under Section 11B of the Central Excise Act, 1944 which culminated in rejection of the claim. Hence the appeal.