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TMI Blog1983 (3) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar, SDR, for the Respondent ORDER This appeal is directed against the order or the Appellate Collector of Central Excise, Bombay, dated 9th April, 1979. Originally it was filed as a Revision Application by the Central Government and on transfer it has been registered as an appeal. 2. The Appellants manufactured industrial tyres which were originally assessed under item 16 of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the customers, be added to the assessable value and be also subjected to payment of excise duty. (This amount was calculated to be ₹ 4,988). A reply was sent by the appellants but their contention was not accepted and the demand was confirmed. An appeal was preferred before the Appellate Collector who rejected the same on 9th April 1979. This is now the subject matter of this appeal. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Others v Collector of Central Excise, Nagpur, 1979 E.L.T. (J 555), where it was held that :- "the words `from the date of making the refund' under Rule 10, postulate the date when refund vouchers are issued by the Department and not the date when such vouchers are encashed. Therefore, the date of the issue of voucher is the date from which the period of limitation relevant for issue of a sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further demand of ₹ 310.30 has also been made from the appellants. This was also sustained by the Appellate Collector. The learned Counsel for the Appellants, has not pressed for this amount.
7. In the result, we partly accept this appeal in respect of ₹ 4,898/- and modify the order of the Collector accordingly. The appeal is disposed of in these terms. X X X X Extracts X X X X X X X X Extracts X X X X
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