Rakesh Kumar Garg, J. - (1.) THE Department -revenue has filed this appeal under Section 35G of the Central Excise Act, 1944 (for short the 'Act'), against the order dated 27.6.2006 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi raising the following substantial question of law: Whether on the facts and in the circumstances of the case the order of the Hon'ble Tribunal can be said to be complete when the Tribunal has not considered all the grounds of appeal raised before it while passing the impugned order on 27.6.2006?
(2.) THE respondent -assessee had cleared some goods for export under bond. The said goods were exported and the respondent was asked to debit duty of such amount involved in exporting the goods. The respondent had debited the amount. The Department also demanded the same amount of duty from the merchant exporter who had paid the amount through TR -6 Challan No. 27.6.2001. The duty paid by the merchant exporter was on the direction of the revenue and hence the duty was paid twice on the same goods; once by the manufacturer and then by the merchant exporter. The respondent -assessee filed an application before the Assistant Commissioner for refund which was allowed on 5.9.2001 by the adjudicating Authority on coming to the conclusion that the duty has been paid twice. Aggrieved by the said order the revenue came up in appeal before the Commissioner (Appeals), who also found nothing wrong in the Order -in -Original vide order dated 16.10.2003 and rejected the appeal.
(3.) THE revenue further filed appeal before the Tribunal. The Tribunal vide its order dated 22.11.2005 held that it is settled law that duty cannot be paid twice on the same product and accordingly dismissed the appeal filed by the Department.;