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TMI Blog1984 (9) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Vijayaraghavan, DR, for the Respondent. Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to order refund of the deposit of Rs. 7866.67 preferred by the appellant, liquidator of M/s. T.S. Nagaram Gur and Khandsari Sugar Mills (P) Ltd., Sitanagaram. 2. This appeal coming up for orders upon perusing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector of Central Excise (Appeals), Madras, found that the amount paid relates to the period 22-12-1960 to 18-12-1975 whereas the claim for refund has been received by the Assistant Collector on 16-7-1982. Hence he rejected the appeal vide his order No. 108/83 (G) dated 29-7-1983. It is against this order, the present appeal before me. 4. Shri J.V.K. Raju appearing before me pleads that the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... week next following. It is also stated that the balance out of the duty deposited shall be adjusted at the end of the season, if so desired by the manufacturer who had made the deposit. As the payment for any particular week is to be made two days in advance of the week next following, the additional payment made initially assumes the character of a deposit and it is not a duty of excise, refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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