TMI Blog1995 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is directed against the order in appeal No. M-659/AHD-298/86, dated 24-3-1987, confirming the order in original No. 6/Refund/85 (F. No.V/18-33/MP/84/3027), dated March, 1985. 2. The brief facts leading to the refund claim filed by the appellants as reflected from the records are that there was a classification dispute existing and in the review order No. 4/1982, dated 30-4-1982 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law as per the judgment of the Supreme Court in the case of Collector of Central Excise, Baroda v. Kosan Metal Products Ltd. - 1988 (38) E.L.T. 573 (S.C.) that no demand could be raised by short endorsement made on RT. 12 returns. He has also referred to the decision of this Bench in the case of Vidarbha Paper Mills v. Collector of Central Excise, Nagpur and also the decision of the South Regiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Department. it is true that the Supreme Court s decision followed by the various Benches of the Tribunal held that no demand can be raised by short endorsement on the RT. 12 returns and show cause notice ought to be issued. The ratio of those decisions would not stand attracted here inasmuch as, the appellants are not contesting the demand pursuant to the short endorsement on RT. 12 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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