1983 (12) TMI 287 - AT - Central Excise

Summary

The revision filed before the Government of India is treated as an appeal. The appellants claimed a refund of excise duty paid in excess, contending that their product was wrongly described in gate passes. The Tribunal found in favor of the appellants, stating that the assessing authorities should have considered the challans which described the product correctly. The Appellate Collector's order was set aside, and the matter was directed to be re-examined based on contemporaneous documents. The case was ordered to be decided within three months.