1997 (2) TMI 201

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..... e common appellant in these two appeals, engaged in the manufacture of aerated waters, filed price list in Part I and the same was approved by the proper officer. Thereafter they obtained sanction of the Deputy Collector to avail the benefit of exemption under Notification 80/80. Meanwhile, they had collected excise duty in respect of the clearances from the buyers but paid duty only subject to th .....

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..... were due from appellant towards excise duty liabillity and these amounts will be deducted. Appellant resisted the notice on the first count but not on the second count. On recalculation of the excise duty payable and after giving adjustment to amounts due by the appellant, Assistant Collector sanctioned refund of Rs. 16,303,00. This order having been confirmed by the Collector (Appeals), the pres .....

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