1997 (7) TMI 311

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..... The appellants herein who are manufacturers of Motor vehicles falling under Tariff Item 34 of the Schedule to the erstwhile Central Excise Tariff, filed refund claim for Rs. 91,682.33 P in respect of excess duty paid on clearances of motor vehicles for the period from 1-10-1982 to 31-12-1982. The claim was on the basis that the assessable value adopted for the clearances of vehicles for the abov .....

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..... preferred to the lower Appellate authority who heard the appellants. During the course of personal hearing, they explained their case and also pointed out that the claims lodged with the Assistant Collector also contained the formula on the basis of which they were claiming the refund. The Collector (Appeals) confirmed the order of the Assistant Collector holding that the appellants had not produc .....

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..... filed a copy of their letter dated 22-4-1987 to the Assistant Collector along with an enclosure setting out the methodology adopted for quantum of excise duty refund. Therefore, interests of justice require that this methodology be examined by the Adjudicating authority who shall extend an opportunity to the assessees of being heard in person before passing fresh orders in accordance with law. The .....

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