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TMI Blog1987 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. [Order per : G. Sankaran, Senior Vice-President (T)]. - The basic issue involved in the three appeals mentioned above being the same, they were taken up for hearing together and are disposed of by this common order. 2. We have heard Shri J.F. Pochkhanwala, Advocate for Hindustan Tyres Pvt. Ltd. and Shri K.C. Sachar, JDR for the Revenue. 3. The basic issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . E-1741/87-D, The Collector (Appeals) had dismissed the appeal filed by M/s. Hindustan Tyres, under Section 35F of the Central Excises and Salt Act for non-deposit of the duty adjudged as due from the assessee by the Assistant Collector. When this appeal was taken up for hearing, it was brought to our notice that the assessee had since deposited the duty amount. Since as we shall presently note, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture" within the meaning of Section 2(f) of the Central Excises and Salt Act. Accordingly the assessee is not liable to pay duty as demanded by the department and wherever such duty has been paid, the assessee is entitled to refund of the amount. 7. Accordingly Collector of Central Excise's Appeal No. E.2493/85-D, is dismissed and Appeals Nos. E.72/86-D and E/1741/87-D filed by Hindustan T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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