9911796707
TMI Blog1986 (2) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... r] . - M/s. Vishnu Khandsari Udyog, Aurangabad have filed a Revision Application under old Section 36 of the Central Excises Salt Act, 1944 to the Government of India which has been transferred to the Tribunal in terms of Section 36-P ibid and is to be treated as an appeal to the Tribunal. When the appeal was called out for hearing on 27-2-1986 none appeared for the appellants. However, a let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date on which the crusher starts operation which was the position under earlier Notification No. 96/75 dated 30-4-1975. The appellants contend that they started working the crusher only on 29-12-1975 and the centrifugal was working from 8-1-1976. They argue that the appellants could not take advantage of the Notification No. 240/75 dated 29-12-1975 because the same was received very late. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not on 29-12-1975. The duty was required to be paid in advance. The Notification No. 240/75 dated 29-12-1975 was effective from that date. There was no proof that the centrifugal was working only from 8-1-1976. The Assistant Collector had correctly observed that the centrifugal normally starts operation 3 to 4 days after the crushing of the cane. Except the RG-21 account, there was no evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unded levy system had been discharged already. The change brought by the Notification No. 240/75 dated 29-12-1975 does not affect this period. Therefore, the duty for this period has been correctly paid and no refund is due to the appellants in this behalf. As regards the refund of duty for the week beginning from 1-1-1976 to 7-1-1976, the Notification No. 240/75 dated 29-12-1975 is applicable. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for the benefit due to them. Since the centrifugal started working only from 8-1-1976 no duty is payable by the appellants for the week 1-1-1976 to 7-1-1976. In view of this finding, the appellants are entitled to the refund of duty amounting to Rs. 5900/-, for this period. Accordingly, I set aside the orders of the Assistant Collector and the Collector (Appeals) to this extent and direct tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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