9911796707
TMI Blog1991 (2) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11B of the C. Ex. and Salt Act, 1944 rejects in toto all the three refunds claims of (i) Rs. 2,26,168.42 (ii) Rs. 35,065.80 and (iii) Rs. 57,896.27 of the appellants. 2. Being aggrieved by the above impugned order the appellants filed this appeal petition and requested for personal hearing. Accordingly personal hearing was granted. Shri L.B. Attar, Manager (Excise Customs) on behalf of the appellants appeared before me for personal hearing on 25-1-1991. During the course of personal hearing he reiterated the submissions made in the appeal memorandum and relied on the following orders :- (i) The CEGAT, Special Bench C , New Delhi order in the case of German Remedies Limited, Bombay v. Collector of Central Excise, Bombay reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Aluminium and Copper Scraps. The department assessed the RT-12 returns without giving credit of duty paid on Aluminium and Copper Scraps. Therefore, they filed the three refund claims No. 41/87 dated 11-8-1987 for Rs. 2,26,168.47 for the duty paid on Aluminium Scrap during the period 6-1-1987 to 4-6-1987, No. 7/187 dated 26-11-1987 for Rs. 57,896.27 for the duty paid on the Aluminium Scrap during the period 6-7-1987 to 16-8-1987 and No. 6/87 dated 4-8-1987 for Rs. 35,065.80 for the duty paid on Copper Scrap during the period 5-1-1987 to 27-6-1987. The Asstt. Collector in the impugned order has rejected the said refund claims. Being aggrieved by the said order they submit the grounds of appeal inter alia as under. The learned Asstt. Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 182/84-C.E. by which the learned Asstt. Collector has rejected the refund claims. The said amendment has come into existence only on 2-11-1987 whereas the duties on copper scrap and aluminium scrap are paid much before the amendment. They therefore pray to set aside the impugned order and to order the department to refund the duty paid on Copper and Aluminium Scraps. 4. I have carefully gone through the appeal petition and the submissions made during the course of personal hearing as well as the Order-in-Original appealed against. It is observed that the appellants manufacture two wheeled and three wheeled Motor vehicles falling under Chapter 87 of the Central Excise Tariff Act, 1985. They also manufacture components/parts for the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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