2000 (11) TMI 378 - AT - Central Excise

Summary

The appeal arose from a refund claim rejection by the Collector of Central Excise due to non-challenge of a previous order. The Calcutta Bench transferred the appeal to Chennai as the factory was located there. The appellants argued that duty was not payable, and the matter was remanded for re-consideration by the original authority. The appeal was allowed by way of remand.