COLLECTOR OF C EX Vs. BHARAT WESTFALIA LTD

JUDGEMENT

(1.) THIS Appeal has been preferred by the Collector of Central Excise, Patna against Order-in-Appeal No. 73/Pat./86, dated 26-6-1986 passed by the Collector of Central Excise (Appeals), Calcutta.

(2.) Shri M.N. Biswas, SDR, appearing for the department reiterated the submissions contained in the Appeal petition. He stressed the point that as the Assistant Collector had observed, the letter dated 19-11-1984 was not specific but vague. On that score it had been returned to the claimants asking for necessary clarification. A specific claim was submitted by the claimant only by their letter dated 29-3-1985. As duty had been paid on 30-6-1984, this letter which constituted the regular claim was held by him to be time barred and he accordingly issued the rejection order dated 5th March, 1986. The Collector (Appeals) had allowed the appeal filed by the party, which is not legal, considering that this is a matter concerning time limit. The department's appeal is against this order and the Collector (Appeals) has based his order on an incorrect appreciation of Section 11B in the matter of refunds and, therefore, the department's appeal may be allowed.

(3.) THE learned SDR after perusal of the written note submitted by the learned Advocate during the hearing, reiterated his arguments that it is the letter dated 29-3-1985 filed by the company to the Assistant Collector of Customs & Central Excise, Ranchi, which should be considered as the proper claim and on that basis the rejection of the claim is proper and legal and should be allowed to stand by setting aside the order of the Collector (Appeals).