9911796707
TMI Blog1991 (9) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondents. [Order per : R. Jayaraman, Member (T)]. All the three appeals are directed against the same order bearing No. AMP-555 to 557/B III-304 to 306/88, dated 10-10-1988 passed by the Collector of Central Excise (Appeals), Bombay, rejecting the appellants appeal. 2. The facts of the case are that the appellants preferred three refund claims (i) covering the period fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they did not indicate before the Assistant Collector that the duty was paid under protest and hence the refund claims were rejected and in appeals the orders of the Assistant Collector were upheld by the Collector (Appeals) by a common order. The present appeals are against the aforesaid order. 3. During the hearing, none represented the appellants. There is a request from them to decide their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claims as time barred. 5. After taking into account the submissions made in the appeal memos, we find the letter dated 31-12-1985 addressed to the Superintendent and filed before the Range Office was received by the Inspector on the same day. The appellants in the said letter have indicated that they are enclosing the revised classification list seeking benefit of exemption under Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the proper officer, namely the Asstt. Collector. It is not disputed before us that the revised classification list was filed and it was approved effective from 8-1-1986 by the Asstt. Collector. Viewed in this context of the factual position, it is apparent that the Asstt. Collector was aware of their claim for exemption under Notification No. 25/84, dated 1-3-1984 and also considered the revise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the lower authorities were not justified in dismissing the letter of protest as not saving the limitation. We, therefore, set aside the orders of the authorities below but remand the case back to the Assistant Collector for consideration of their claims on merits and pass orders in accordance with the law. 7. All the appeals are allowed by way of remand. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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