9911796707
TMI Blog1991 (2) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... affected by the order of remand passed in respect of the other issues. The other issues were that the lower authorities had not considered the appellants claim to the benefit of Notification 342/76-Cus. in respect of basic duty of customs and Notification 161/76-C.E. in respect of additional duty of customs. The matter was remanded to the Asstt. Collector with a direction to give due opportunity to the appellants for production of evidence or documents in support of their claims and to dispose of the claims. 2. According to the present application, M/s. Harsha Tractors Ltd. (hereinafter called the applicant) applied to the Assistant Collector for refund of Rs. 72,881.21. On 6-12-1990, the Assistant Collector wrote to the Consultant for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel s submission. The Tribunal, no doubt, had directed the Assistant Collector to determine the claim of the appellants with reference to two notifications in de novo proceedings but the direction did not amount to a directive to the Assistant Collector to allow the appellants claim and sanction the refund. It left the matter to the determination of the Asstt. Collector. It is in pursuance of these remand proceedings that the Asstt. Collector has apparently sanctioned the refund. The payment of the refund is in consequence of the Asstt. Collector s order. While undoubtedly the Tribunal has the power, in terms of Rule 41, to enforce compliance with its own orders including orders directing refund, it does not have (and no authority has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He fairly stated that the context in which that order was passed was different. The appellants in that case before the Tribunal had come in an appeal proper against the order of the Collector of Central Excise (Appeals), Madras. In that case, as against an order passed by original authority, a revision had been filed before the revisionary authority, namely, the Government of India, who remanded the issue for de novo consideration and pursuant to the order of remand, the Deputy Collector passed an order dropping all proceedings against the assessee. It was in this context that the Tribunal observed that it could not be contended that as against the order of Deputy Collector the assessee should have filed an application for refund before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
