1978 (6) TMI 57 - CGOVT - Central Excise

Summary

The Government of India considered a Revision Application regarding a refund claim of excise duty on iron or steel products. The claim was rejected for lack of evidence but was later remanded for denovo consideration by the Appellate Collector. The petitioners argued that the entire claim should be remanded, not just a portion. The Government of India set aside the Appellate Collector's order and remanded the case in its entirety to the Assistant Collector for denovo consideration.