1995 (1) TMI 223

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singh, JDR, for the Respondent. [Order]. - This appeal is directed against the order in appeal No. M-659/AHD-298/86, dated 24-3-1987, confirming the order in original No. 6/Refund/85 (F. No.V/18-33/MP/84/3027), dated March, 1985. 2. The brief facts leading to the refund claim filed by the appellants as reflected from the records are that there was a classification dispute existing and in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pearing for the appellants, submits that it is a settled law as per the judgment of the Supreme Court in the case of Collector of Central Excise, Baroda v. Kosan Metal Products Ltd. - 1988 (38) E.L.T. 573 (S.C.) that no demand could be raised by short endorsement made on RT. 12 returns. He has also referred to the decision of this Bench in the case of Vidarbha Paper Mills v. Collector of Central E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s challenged by Shri Sindhi is the method of recovery adopted by the Department. it is true that the Supreme Court's decision followed by the various Benches of the Tribunal held that no demand can be raised by short endorsement on the RT. 12 returns and show cause notice ought to be issued. The ratio of those decisions would not stand attracted here inasmuch as, the appellants are not contesting .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X