9911796707
TMI Blog1997 (12) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... s absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri M. Ali, JDR appearing for the appellant. 2. This appeal relates to refund claim for Rs. 11,62,148.75 received by the proper officer on 13-11-1984. The refund claim relates to the period from 26-9-1981 to 31-10-1984. Respondent uses aluminium foils, affixes gum and coats lacquer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund to the extent not barred. It is stated that the department has filed an appeal against the order passed by the Collector (Appeals) before the CEGAT. The present appeal memorandum refers to that appeal. Appellant is not in a position to state if the appeal is pending or has been disposed of and if so, in what manner. We, therefore, proceed on the basis that the appeal is pending. 4. Meanwh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dutiable. Therefore, the question of redetermination of the assessable value treating the duty paid as part of the wholesale price would not arise. This is for the simple reason that the product was never sold but only captively consumed. Shri M. Ali, JDR stated that in fixing the price of the final product, the respondent had taken into consideration not merely the cost of coated lacquered foil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quered foil, without redetermination of the assessable value, as made by the Assistant Collector. This is also subject to verification whether respondent had availed proforma credit of the duty paid on the plain aluminium foil. If such proforma credit had been availed, refund will be restricted to the duty from PLA account and not to the amount of duty paid out of the proforma credit. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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