9911796707
TMI Blog1998 (6) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. - In both these appeals a common question of law and facts are involved and hence these are taken up together for disposal by this common order. 2. Appeal filed by Vigneswara Nut Powder Packers arises from the Order-in-Appeal No. 279/86(M), dated 10-12-1996 while appeal of Raghavendra Enterprises arises out of the order passed by the Collector (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the customers to avoid unjust enrichment. In pursuance of the High Court s order, the AC took up scrutiny of the amounts paid by the appellants as Central Excise duty. He found that between 16-4-1985 to 30-4-1985 a total amount of Rs. 1,90,980/- was paid as Central Excise duty. He examined the books of accounts and records and it was ascertained by the AC between 19-4-1985 to 30-4-1985 on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or and M/s. Crane Betel Nut Powder as creditors. They also relied upon the CEGAT judgment but the Collector did not agree with their contention and without due regard to the evidence produced by them rejected their claim. 5. The order of the Collector in the case of appellants Rghavendra Enterprises is also identical and the contentions raised are also identical. 6. We have heard Shri C.T.A. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities should have scrutinised these accounts and accepted the same. It is his contention that non examination of this material documents had led to passing of a non-speaking order. He also referred to certain ledger accounts and affidavit filed by Nagaraju, Auditor and also the affidavit filed by Grandhi Subba Rao, Proprietor of M/s. Crane Betel Nut Powder Works in support of his contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders. We, therefore, set aside the impugned orders and remand the matter to the original authority and direct him to examine the claim of appellants that they have taken the amount on loan from M/s. Crane Betel Nut Powder Works to pay the Central Excise duty. In case if the claim is sustainable, then the appellants are entitled to the refund as claimed by them. Thus the appeals are allowed by re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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