BHUTAN DUARS TEA ASSOCIATION LTD Vs. COLLECTOR OF C EX
LAWS(CE)-1991-1-8
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 23,1991

Appellant
VERSUS
Respondents

JUDGEMENT

K.Sankararaman, - (1.) THIS appeal by M/s. Bhutan Duars Tea Association Limited is directed against the order, dated 19-9-1988 passed by the Collector of Central Excise, Calcutta-I Collcctorate rejecting their six refund claims as barred by limitation.
(2.) Shri Amit Ghosh, Office Assistant of the appellant Company represented them when the appeal was posted before me for hearing. He referred to the submissions made in their appeal. He pleaded that the appeal be allowed granting them the refunds claimed. Shri A. Choudhury, learned Departmental Representative appeared for the respondents. He supported the Collector's order and submitted that it was legally correct which may be upheld by rejecting the appeal.
(3.) I have considered the submissions made by both the sides. I have perused the appeal as well as the impugned order. I have also gone through other orders which have been passed on their application for refunds and their earlier appeals before different authorities. The position that emerges is summarised below :-;


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