1998 (4) TMI 252

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..... s absent in spite of notice of hearing, we have heard Shri M. Ali, JDR and perused the papers. 2. Respondent sought refund of excise duty paid. The Assistant Collector rejected the claim on the ground that relevant evidence was not produced. The Collector (Appeals) set aside the order on the ground that the refund claim related to the duty on the cost of third packing which was not includible in .....

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..... aller carton containing 50 syringes was the unit of wholesale sale. It was in these circumstances, that the Collector (Appeals) allowed refund. There is no infirmity in the order except to the extent that the refund would be subject to the amended provisions of Section 11B(2) of the Central Excise Act, 1944. 5. We direct the jurisdictional adjudicating authority to examine after due notice to th .....

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