COLLECTOR OR CENTRAL EXCISE Vs. ASIATIC OXYGEN LTD
LAWS(CE)-1986-1-6
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 23,1986

Appellant
VERSUS
Respondents

JUDGEMENT

S.Kalyanam, - (1.)IN this application under Section 35G of the Central Excises and Salt Act. 1944, arising out of the Tribunal's order dated 9-7-1985 (Annexure A), the Applicant has required us to refer the following questions to the High Court.
1. IN the facts and circumstances of the case was the Tribunal's Order allowing the appeal correct in law?

(2.)Whether the Tribunal was correct in granting refund when the claim for refund in terms of Notification No. 198/76 dated 16-6-1976 as amended was filed after expiry of the stipulated time limit of six months from the date of payment of duty, as contemplated under Rule 11 of Central Excise Rules, 1944?
Whether the Tribunal having been constituted under the Act was correct in law in granting refund otherwise than in accordance with express provisions contained in Rule 11 of the Central Excise Rules, 1944?

(3.)DID the Tribunal err in allowing the appeal following the decision of the Special Bench 'D' reported in 1983 ELT 2426 (CEGAT), without considering the case on merits, and when the same Special Bench 'D' in a later order concerning Notification No. 198/76 CE decided on 20-12-1983 reported in 1984 (15) ELT 467 held that the refund claim filed beyond a period of six months stipulated under Rule 11 of the Central Excise Rules, are time barred?


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