9911796707
TMI Blog1985 (12) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; In the facts and circumstances of the case was the Tribunal's Order allowing the appeal correct in law? (2) Whether the Tribunal was correct in granting refund when the claim, for refund in terms of Notification No. 198/76 dated 16-6-1976 as amended was filed after expiry of the stipulated time limit of six months from the date of payment of duty as contemplated under Rule 11 of the Central Excise Rules, 1944. (3) Whether the Tribunal having been constituted under the Act was correct in law in granting refund otherwise than in accordance with express provisions contained in Rule 11 of the Central Excise Rules? (4) Did the Tribunal err in allowing the appeal following the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Collector directed the appellants to file regular claims with the Assistant Collector, Madras, in whose jurisdiction the factory about which the appeals have arisen lies. These applications when made to the Assistant Collector at Madras were found to have been made after a period of six months as set out in Section 11B of the Central Excises and Salt Act, 1944 and hence the claims were rejected vide his Order C. No. V/50/18/4/79-RC, dated 13-9-19822 (Annexure C). C. No. V/50/18/5/79 dated 14-9-1982 for RA(M) 76 of 85 (Annexure C). In appeal, the Collector of Central Excise (Appeals), Madras, confirmed this decision vide his Order No. 10/83(M) and 11/83(M) dated 15-1-1983 (Annexure D). 3. The respondents appealed to this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 1983 E.L.T. 2426 (CEGAT). Accordingly, the Tribunal by its order No. ED(MAS) A. No. 214/83 dated 30-5-1985/210/83 dated 30-5-1985 allowed the appeal of the respondents with consequential relief. 4. We have heard both the parties to the Reference Application. As Question No. 1 calls for a general discussion of the order and not being specific on any point of law, no reference can arise. Regarding Question No. 4 the decision of the Special Bench 'D' of the Tribunal dated 20-12-1983 in 1984 (15) E.L.T. (467) referred to by the applicant was not cited earlier during hearing of the appeal before the Tribunal and hence not dealt with in the order. It is therefore, not possible to make any reference on this aspect at this stage. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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