9911796707
TMI Blog1996 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. This appeal is directed against Order-in-Appeal No. 104/87, dated 10-8-1988 of Commissioner of Central Excise (Appeals), Hyderabad, vide their Classification List dated 23-3-1986, the appellants have claimed partial exemption of duty on Vegetable Products (VP) under Notification No. 115/86-C.E., dated 1-3-1986. They exercised their option indicating the percentage of cotton seed oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner s Order where this plea has been recorded. They also pleaded that in regard to quantity of 166 tonnes cleared earlier without taking exemption, they had been already given refund vide Collector (Appeals) Order dated 17-12-1987 (Page 31). Commissioner, however, did not record any findings in regard to time bar or even in regard to plea that similar exemption has already been given to them by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concedes that in terms of law laid down by the Apex Court, the rate of duty would be rate in force on the date on which the goods were removed, and therefore, he fairly concedes that Revenue does not have a case. 4. We have heard both sides. We find that inspite of pleas related to time bar made by the appellants, Collector has not given any findings in regard to time bar. This by itself prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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