Form No.

EA-1

(see Rule 3)

Form of Appeal to the Commissioner (Appeals) under section 35 of the Act

1. No. …………………of………………2006

2. Name and address of the appellant. Creative Polypack Ltd., Bankra, Kabarpara,
Howrah – 711403

3. Designation and address of the officer Assistant Commissioner of Central Excise,

passing the decision or order appealed
against and the date of the decision or
order.
Howrah West, Division – I, 25, Princep
Street, Kolkata – 700 072.
Order No. 7/Creative Polypack/ Refund/
HWD-I/2006 dated 07/07/2006

4. Date of communication of the decision 19th July, 2006

or order appealed against to the appellant.

5. Address to which notices may be sent to Same as above.

the appellant.

6. (i) Description and classification of Polyster film and paper, paper board falling
goods under Chapter 3923.90, 4811.39 & 4811.90
of the Central Excise Tariff Act, 1985.

(ii) Period of dispute 2005-06

(iii) Amount of duty, if any, demanded for NIL

the period mentioned in item (ii)

(iv) Amount of refund if any claimed for NIL

the period mentioned in item (i)

(v) Amount of fine imposed. NIL

(vi) Amount of penalty imposed. NIL

(vii)Market value of seized goods. Not Applicable

7. Whether duty or penalty or both is Not Applicable

deposited; if not whether any application
for dispensing with such deposit has been
made. ( A copy of the challan under which
the deposit is made shall be furnished).

8. Whether the appellant wishes to be heard Yes.

in person?

9. Reliefs claimed in appeal. Interest as applicable under section 11BB

be awarded.
 Statement of facts

1) The appellants has submitted a refund claim of their pre-deposited amount for Rs.

2,70,256/- on 01.09.2005 under section 11B of the Central Excise Act, 1944.

2) The pre deposit amount was deposited as per order no. 1/Hal/05 dated 20.01.2005

issued by Commissioner of Central Excise (Appeal –I), Kolkata, in connection

with the appeal preferred by the appellant against order-in-original no.

260/JC/CE/Haldia/Adjn./2004 dated 28.09.2004 passed by the Joint

Commissioner of Central Excise, Haldia Commissionerate, wherein a demand of

Rs. 5,40,511/- was confirmed.

3) Pre deposit amount was deposited vide TR-6 challan no. 01/05-06 dated

20.06.2005.

4) The Commisioner of Appeal finally decided the appeal in favour of the appellant

vide order no. 74/Hal/2005 dated 1.08.2005.

5) A stay application filed by the department before Hon,ble CESTAT was rejected

vide order no. S-790/Kol/2006 dated 25.05.2006.

6) A Order No. 7/Creative Polypack/ Refund/ HWD-I/2006 dated 07/07/2006 was

passed by the Assistant Commissioner of Central Excise, Howrah West, Division

– I, 25, Princep Street, Kolkata – 700 072.

7) However refund under section 11BB was not granted to the assessee.
 Grounds of appeal

For that the order Learned Assistant Commissioner of Central Excise, Howrah West ,

Division - I has erred in not granting refund under section 11BB @ 6% as the refund was

not granted within three month of the date of application.

Signature of the Authorised Representative, if any Signature of the

appellant.

Verification

We Creative Polypack Ltd., Bankra, Kabarpara, Howrah – 711403, the appellant, do

hereby declare that what is stated above is true to the best of our information and belief.

Verified today, the September 13, 2006

Place: Howrah

Date: September 13, 2006

Signature of the Authorised Signature of the appellant.

Representative, if any.