1993 (2) TMI 218 - AT - Central Excise

Summary

The appeal was against the order of the Collector (Appeals) regarding damaged Vanaspati tins. The Tribunal allowed the appeal, stating that the appellants are entitled to a refund of the duty paid the second time, not the duty originally paid. The damaged tins were not in open condition, and the shortage occurred due to spillage during transit. The police report and batch number were not necessary for the refund claim. The decision was based on Rule 173L proviso (iv).