{"id":241888,"date":"2021-01-06T18:15:41","date_gmt":"2021-01-06T12:45:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=241888"},"modified":"2021-01-15T15:21:28","modified_gmt":"2021-01-15T09:51:28","slug":"cestat-it-is-incumbent-on-the-original-authority-not-to-adjudicate-the-protective-notices-and-wait-till-the-decision-of-the-revisionary-authority-tribunal-allows-appeal","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/06\/cestat-it-is-incumbent-on-the-original-authority-not-to-adjudicate-the-protective-notices-and-wait-till-the-decision-of-the-revisionary-authority-tribunal-allows-appeal\/","title":{"rendered":"CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby Commissioner had rejected the appeal for not depositing the mandatory pre-deposit under Section 35F.<\/p>\n

Appellant had filed four rebate claims before AC Yelahanka Division under Rule 18 of CER 2002 read with Notification No. 19\/2004-CE (NT) dated 06\/09\/2004, as amended read with Section 11B of Central Excise Act, 1944 on the ground that they had manufactured and exported the same as per the documents submitted. The adjudicating authority after due process found that the respondent had paid excess duty from their Cenvat credit account as the duty was paid on CIF value basis and further, re-determined the values as per Section 4 of Central Excise Act and held that duty was paid in excess partly and was not admissible and had re-determined Section 4 value and arrived at the allowable amounts. The Jurisdictional Deputy Commissioner had examined Section 142(3) of the CGST Act, 2017 and allowed the entire rebate claimed by the respondent in cash. The Department filed appeal before the Commissioner (Appeals) on the ground that the Adjudicating Authority has erred in sanctioning the rebate. Further, Commissioner (Appeals) had allowed the appeals in favour of the Department. Aggrieved by the same, the appellant had filed Revision applications. Jurisdictional Assistant Commissioner of Central Tax issued protective show-cause notices and demanded the rebate sanctioned in all the four cases and adjudicated the same as erroneously refunded amount liable for recovery under the provisions of Rule 14 of CCR, 2004 read with Section 11A (1) of CEA, 1944 with applicable interest under the provisions of CCRs 2004 read with Section 11AA of CEA, 1944. Aggrieved by the said order of the Assistant Commissioner, the appellant had filed appeal before the Commissioner who rejected the appeal for not depositing the mandatory pre-deposit under Section 35F of Central Excise Act, 1944 without going into the merits of the case.<\/p>\n

The Tribunal after perusal of records found that the appellant had already filed Revision application challenging the decision of the Commissioner (Appeals) whereby the Commissioner (Appeals) had accepted the Department\u2019s appeal and that Revenue has now attached the copy of the notice issued by the Revisionary Authority which shows that the whole issue is pending with the Revisionary Authority, Government of India. Since the issue was pending before the Revisionary Authority, it was incumbent on the original authority not to adjudicate the protective notices issued by them and should have waited till the decision of the Revisionary Authority. The Tribunal allowed the appeals setting aside the impugned order with a direction to keep the whole matter in abeyance till the decision of the Revisionary Authority.[Indo Us Mim Tec (P) Ltd. v. Commr. of Central Tax; 2020 SCC OnLine CESTAT 396<\/b><\/a> \u00a0 \u00a0; decided on 11-12-2020]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[29698,29785,44723,2621],"class_list":["post-241888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cgst","tag-law","tag-mandatory-pre-deposit","tag-Tax"],"yoast_head":"\nCESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/06\/cestat-it-is-incumbent-on-the-original-authority-not-to-adjudicate-the-protective-notices-and-wait-till-the-decision-of-the-revisionary-authority-tribunal-allows-appeal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. 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Garg (Judicial Member) allowed appeals directed against the common impugned order passed by the Commissioner (Appeals) whereby the Commissioner had rejected appeals of the appellant and upheld the order passed by the original authority. Both appeals were taken together since the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":233580,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/08\/jhar-hc-mandatory-pre-deposit-not-to-be-waived-off-by-court-under-amended-s-35-f-central-excise-act-until-exceptional-grounds-of-undue-financial-hardships-is-proved-beyond-doubt\/","url_meta":{"origin":241888,"position":1},"title":"Jhar HC | Mandatory pre-deposit not to be waived off by Court under amended S. 35-F, Central Excise Act until exceptional grounds of undue financial hardships is proved beyond doubt","author":"Editor","date":"August 8, 2020","format":false,"excerpt":"Arunima Bose, Editorial Assistant has put this story together","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":281820,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","url_meta":{"origin":241888,"position":2},"title":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder","author":"Editor","date":"January 17, 2023","format":false,"excerpt":"CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":372215,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/12\/cestat-refund-amount-deposited-during-investigation\/","url_meta":{"origin":241888,"position":3},"title":"Authorities can’t have control over any amount paid as deposit or pre-deposit during investigation: CESTAT","author":"Bharti","date":"January 12, 2026","format":false,"excerpt":"CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Refund of amount deposited during investigation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Refund-of-amount-deposited-during-investigation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Refund-of-amount-deposited-during-investigation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Refund-of-amount-deposited-during-investigation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Refund-of-amount-deposited-during-investigation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":241888,"position":4},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. The counsel for the appellant, Mr Naveen Bindal submitted that\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269164,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/05\/can-tcs-collected-from-sale-of-scrap-be-included-in-the-assessable-value-for-charging-excise-duty-cestat-answers\/","url_meta":{"origin":241888,"position":5},"title":"Can TCS collected from sale of scrap be included in the assessable value for charging Excise Duty? CESTAT answers","author":"Editor","date":"July 5, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal holding that TCS collected from sale of scrap cannot be included in the assessable value for charging excise duty which was filed by the aggrieved on the dismissal\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/241888","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=241888"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/241888\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=241888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=241888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=241888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}