1998 (1) TMI 195

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..... dent. [Order]. - The appellant filed this appeal against the order-in-appeal dated 21-11-1995 passed by the Commissioner of Central Excise (Appeals), Allahabad. In the impugned order the refund claim of the appellant was rejected under Rule 57E of the Central Excise Rules. 2. Shri Kapil Vaish, Chartered Accountant appearing on behalf of the appellant submits that the appellant filed refun .....

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..... revenue. 4. Heard both sides. In this case the Assistant Collector of Central Excise, Bareilly vide order dated 31-3-1993 held that since the credit cannot be availed by the assessee, the assessee is directed to file the refund claim for the amount in the prescribed form within a month from the date of receipt of this order under the provisions of Section 11B of the Central Excises and Salt .....

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..... pellant under Section 11B of the Central Excises and Salt Act, 1944 was recorded by the Commissioner (Appeals) in the impugned order. In these circumstances, the impugned order is set aside and the matter is remanded to the Commissioner of Central Excise (Appeals), Allahabad for deciding the appeal filed by the Revenue afresh after affording an opportunity of personal hearing to both the parties i .....

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