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1982 (1) TMI 187

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..... f the case consider that a personal hearing is not required. 2. The facts of the case are that the petitioners submitted an application dated 25-3-77 for determining the base clearance and base period as required under Notification No. 198/76, dated 16-6-76 and the Assistant Collector fixed the base period and base clearance on 10-11-78. Meanwhile, on their own, they submitted a refund claim on .....

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..... er words the petitioners had already staked their claim in time. They could not therefore be blamed for submitting a claim bill late because by executive instructions, the authorities had prescribed that the base clearance and base period should be fixed by the Assistant Collector on a declaration made in this behalf by the manufacturers and the Assistant Collector took time to do and he determine .....

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