TMI Blog1985 (11) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under Section 35G of the Central Excises and Salt Act, 1944, arising out of the Tribunal s Order dated 2-7-85 (Annexure A), the applicant has required us to refer to the High Court the questions reproduced in Annexure B. 2. The facts of the case are furnished below:- M/s. Sharana Industries, Madras-58 are manufacturers of electric batteries of the brand name Sharana and Amco . They f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-8-1976 in pursuance of the above said notification. The goods in respect of which they have claimed rebate were cleared during the period 13-9-76 to 29-12-76. Their refund claim was received on 7-11-80 according to the Applicants whereas the respondents contend that it was received on 5-11-80. Since the claim was received after the expiry of six months from the date of payment of duty, the limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise (Appeals), Madras disallowing the benefit of notification No. 198/76 dated 16-6-1976 in respect of batteries manufactured by the respondents. The appeal has been allowed by the Collector (Appeals) on the issue that an excess collection of duty not authorised by law cannot be retained by the Department. In view of what follows we do not address ourselves to this aspect of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific question of law and no reference can arise on this question. Regarding Question No.3, we note that the decision dated 20-12-83 in 1984(15)(ELT) referred to was not cited before the Tribunal during the hearing of the appeal and hence was not dealt with in our order. Regarding Question No. 5, we find that the point sought to be raised is already covered by Question No. 2 on which we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
