9911796707
TMI Blog1991 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ,535.78 P to M/s. Bajaj Auto Ltd, Waluj, the Respondents, in this case. 2. The Collector of C. Excise Customs, Aurangabad, while reviewing this order of the Asstt. Collector, found the same to be not legal and proper, authorised the Asstt. Collector of C. Excise Customs, Aurangabad Div. to file an appeal to the Collector (Appeals) under the powers vested with the Collector under Section 35E( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also appeared for the hearing on 12-3-1991 and submitted that in view of the judgment in the case of Roplas (I) Ltd., the respondents were not eligible for the refund sanctioned to them. 6. I have considered the submissions. I am not considering all the submissions made by the respondents and suffice it to consider the decision of the CEGAT Spl. Bench, BI in the case of Universal Radiators Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 35E are not a step in that direction. If it were, then the department can, by using this section, recover erroneously refunded duty or short levied duty for which no notice was issued within the time specified under Section 11A, the primary and fundamental section, and the fountainhead of all the powers for recovery of any money erroneously refunded. Thus, by resort to Section 35E, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue notices if any money representing duty is found to have been lost by mistaken refund. There is no other course for the authorities to the recovery of such duty. Section 35A second proviso in fact is designed to protect the assessee from such exactions as may be made when the Department finds its demands under Section 11A barred by time. It prohibits the Collector (Appeals) from passin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
