1984 (12) TMI 195

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..... 35G of the Central Excises and Salt Act, 1944 arising out of the Tribunal s Order dated 14-12-1984 (Annexure A), the applicants have required us to refer to the High Court the questions reproduced in Annexure B, hereto. 2.The facts of the case are : The Respondents herein engaged in the manufacture of non-Cellulosic spun yarn falling under Tariff Item 18(E) of the First Schedule to the Centra .....

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..... vied, assessed or collected before 20-2-1982 should be deemed to have been validly collected. 3. The Respondents filed an appeal before this Tribunal under Section 35B of the Central Excises and Salt Act, 1944. After hearing both the sides, the Tribunal allowed the appeal with the following findings as found in paragraph 7 of its order reproduced below :- On consideration of the issues involv .....

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..... llants, the learned Senior Departmental Representative submitted that there is no provision under law on the basis of which such course could be adopted. Since the refund order in favour of the appellants has become final at the hands of a quasi-judicial authority and since Section 51 of the Finance Act, 1982 has to be read harmoniously with Sections 11A and 11B of the Central Excises and Salt Act .....

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