1987 (6) TMI 55

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..... e Department started levying excise duty under Tariff Item No. 39 which read as "mechanical ligher". The petitioners contend that the said product was not "mechanical lighter". The Assistant Collector of Central Excise held by an order dated December 10, 1979 that the said products were covered under Tariff Item No. 39. As against this the petitioners preferred an appeal to the appellate Collector .....

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..... the appellants (petitioners) should be granted, and the respondents ought to have given the amount pursuant to this order forthwith. However, in the meanwhile, it appears that the petitioners by letter dated November 14, 1980, requested the respondents to refund the said amount due under the said refund applications. The Assistant Collector of the Central Excise thought that these were the origin .....

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