KOMAL ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE common questions of law and facts arise in all these appeals, they were taken up for hearing together and being disposed of by this common order.

(2.) SINCE none has appeared for the Appellants, we have gone through the record and with the help of learned DR and we find that in all these matters the proceedings before the adjudicating authority commenced pursuant to the applications filed by the Appellant for refund claim on the basis of Notification No. 56/2002 -C.E., dated 14 -11 -2002. The Assistant Commissioner who heard the matters partly allowed the refund claim while partly rejected the same. Being aggrieved by the order rejecting the claim the party filed three different appeals before the Commissioner (Appeals) at Chandigarh. Under order dated 21 -8 -2008, the Appellants were directed to deposit the duty as pre -deposit within thirty days. However, no duty amount was deposited within the said period. On the contrary, the application came to be filed on 19 -09 -2008 for modification of order dated 21 -8 -2008. The Commissioner (Appeals) however, by the impugned order while dismissing those applications also dismissed the appeals on the ground that the Appellants had failed to comply with the provisions of Section 35F of the Central Excise Act, 1944.

(3.) PERUSAL of the orders passed by the adjudicating authority in the matter in hand would reveal that they are either to grant or reject the refund. The appeals were obviously to the extent the claim for refund was rejected and not allowed. The orders as far as they allowed the claim for refund, the same were not challenged by the party. Being so, under the orders sought to be challenged before the Commissioner (Appeals) there was no amount quantified as due and payable by the Appellant to the Department.