{"id":65290,"date":"2004-11-18T00:00:00","date_gmt":"2004-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sr-ex-engr-punjab-state-vs-cce-on-18-november-2004"},"modified":"2016-03-23T07:18:21","modified_gmt":"2016-03-23T01:48:21","slug":"sr-ex-engr-punjab-state-vs-cce-on-18-november-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sr-ex-engr-punjab-state-vs-cce-on-18-november-2004","title":{"rendered":"Sr. Ex. Engr, Punjab State &#8230; vs Cce on 18 November, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Sr. Ex. Engr, Punjab State &#8230; vs Cce on 18 November, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (119) ECR 56 Tri Delhi<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice-, A T V.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>V.K. Agrawal, Member (T)<\/p>\n<p>1. The issue involved in this appeal, filed by Senior Executive Engineer, Central Workshop, Punjab State Electricity Board, relates to the refund of the Central Excise duty claimed by them.\n<\/p>\n<p>2. Shri Ravi Raghvan, learned Consultant, submitted that the appellants fabricate various structural items by way of various processes such as punching, cutting, drilling, bending and galvanising of M.S. angles, rounds and flats; that they were paying Central Excise duty on these fabricated items under the impression that these were excisable goods. Subsequently, they filed refund claims for refund of the duty paid on these structural items which were rejected by the Assistant Commissioner; that on appeal, filed by them, the Commissioner (Appeals) also under the impugned Order has rejected their refund claims on the ground, inter alia, that they had never contested the excisability of the products and they have also failed to adduce any evidence that the assessments were provisional. The learned Consultant, further, submitted that the assessments were provisional as they had filed a letter dated 5.4.2001 with the Department praying for provisional assessments under Rule 9B of the Central Excise Rules. On the other hand, Shri Vikas Kumar, learned SDR, submitted that the assessments were not provisional; that the Commissioner (Appeals) has given a specific finding in the impugned Order that no evidence has been placed by the appellants to show that the assessments were provisional; that they had referred to the Order-in-Original No. 11-13\/02 dated 9.7.2002, which was also perused by the Commissioner (Appeals); that the Commissioner (Appeals) has recorded specific finding in the impugned Order that it is nowhere mentioned in the said Order-in-Original that the assessments were provisional. He, therefore, contended that as the assessments were not provisional and the assessments were not contested by the appellants, the refund claim is not admissible to them in view of the Supreme Court decision in the case of CCE v. Flock (India) Pvt. Ltd.  wherein it has been held that &#8220;in a case where an adjudicating authority has passed an order which is appealable under the statute and the party aggrieved did not choose to exercise the statutory right of filing an appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order. If this position is accepted then the provisions for adjudication in the Act and the Rules, the provisions for, appeal in the Act and the Rules will lose their relevance and the entire exercise will be rendered redundant.&#8221; He also relied upon the decision fo the Supreme Court in the case of <a href=\"\/doc\/1531950\/\">Priya Blue Industries Ltd. v. CC (Preventive)<\/a> 2004 ITOL-78 SC.\n<\/p>\n<p>3. We have considered the submissions of both the sides. Without considering the various submissions made by the Appellants in their Memorandum of Appeal, we find that the appeal can be decided only on the ground of maintainability of the refund claims themselves. It has been claimed by the appellants that by writing letters to the Department, they had requested for provisional assessment under Rule 9B of the Central Excise Rules, 1944. However, no evidence has been brought on record to show that the Revenue has ordered provisional assessment as per their request. No order passed by the proper officer in this regard has been brought on record. We, therefore, find no reason to differ with the findings recorded by the Commissioner (Appeals) in the impugned order that the assessments were not provisional in this matter. It has not been claimed by the appellants that the assessments were challenged by them by way of filing the appeal on the ground that the processes undertaken by them for fabrication of the various products do not amount to manufacture. In absence of any challenge of the assessment, the question of claiming the refund does not arise as held by the Supreme Court in the case of Flock (India) Put. Ltd. (supra). The Supreme Court has observed that allowing any party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund will run counter to the scheme of the Act and will introduce an element of uncertainty in the entire process of levy and collection fo excise duty. The Court has, therefore, held that &#8220;such a position cannot be countenanced.&#8221; The Supreme Court recently in the case of Priya Blue Industries Ltd. (supra) has held that the ratio in Flock (India) Put. Ltd. (supra) fully applies even to the refund claims filed under the Customs Act. It has been held by the Supreme Court in M\/s. Priya Blue Industries Ltd. (supra) that &#8220;so long as the Order of Assessment stands, the duty would be payable as per that Order of Assessment. A refund claim is not an Appeal proceedings. The Officer considering a refund claim cannot sit in Appeal over an assessment made by a Competent Officer. The Officer considering the refund claim cannot also review an assessment order&#8221;. Following these decisions, we reject the appeal filed by the appellants.\n<\/p>\n<p>(Operative part of order pronounced in open Court on 18.11.2004).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Sr. Ex. Engr, Punjab State &#8230; vs Cce on 18 November, 2004 Equivalent citations: 2005 (119) ECR 56 Tri Delhi Bench: S Kang, Vice-, A T V.K. ORDER V.K. Agrawal, Member (T) 1. The issue involved in this appeal, filed by Senior Executive Engineer, Central Workshop, Punjab State [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-65290","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sr. Ex. 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