9911796707
TMI Blog1994 (1) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against the order of the Collector of Central Excise (Appeals), Tiruchirapalli, dated 11-1-1991. 2. Shri Venugopalan, the learned counsel for the appellants, submitted that the issue involved in the present appeal is with reference to the appellants entitlement to refund in a sum of Rs. 12,468 of duty for the period 1-3-1986 to 31-3-1986 paid on Calcined Magnesite known ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed several contentions and mainly argued for considerable length of time urging that in respect of the amount involved refund was actually granted for the same period and the Department was trying to reopen the concluded issue. While the Bench went into all the records and the earlier orders and the refund application it was found that the refund did not relate to the period in question at all an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, the learned DR, submitted that inasmuch as the plea had been taken before the lower appellate authority urging a ground in regard to Notification 213/86 the Tribunal may remit the matter, if so considered necessary in the interest of justice. 6. We have considered the submissions made before us. We find from the records that a plea was taken before the learned Collector (Appeals) with referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a question of law with reference to applicability of notification raised in the grounds of appeal and set aside the impugned order and remand the matter to the learned Collector (Appeals) for consideration of the issue in regard to the applicability of Notification No. 213/86, dated 25-3-1986 cited supra to the appellants case after hearing the appellants and in accordance with law. Ordered acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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