1998 (1) TMI 215

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..... . Kisan Cooperative Sugar Factory, Sarsaw, U.P. have filed this appeal, being aggrieved by the order of the Commissioner (Appeals), Central Excise, Ghaziabad dated 23-5-1997 by which the Commissioner (Appeals) upheld the order of the Assistant Commissioner rejecting the refund claim filed by the present appellants amounting to Rs. 14,040/-. 2. Appellants who are manufacturers of sugar had declar .....

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..... Rule 173L. In appeal the Commissioner (Appeals) confirmed the findings of the Assistant Commissioner holding that the processing of the defective goods had not been completed within the six months period and, therefore, the appellants had not fulfilled the conditions of Rule 173L. 3. Shri Alok Arora, ld. Counsel appearing for the appellants before me submitted that the appellant s refund claim h .....

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..... not come in the way of granting a benefit due to an assessee. 4. Shri A.M. Tilak, ld. JDR reiterated the findings of the Department. 5. I have considered the submissions and have perused the record. The point at issue falls within a very narrow compass. The appellants argued that they were not in a position to process the damaged sugar during the six month period due to the sugar season being .....

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