1981 (6) TMI 124 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, New Delhi, reviewed an appeal against an order from the Assistant Collector, Central Excise, Ajmer. The appellants argued that the assessment period should start from the finalization of the assessment on RT-12, which had not yet been done. The Appellate Collector agreed, setting aside the Assistant Collector's order and directing the refund to be sanctioned if in order. (Citation: 1981 (6) TMI 124)