1998 (11) TMI 236

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Jyoti Balasundaram, Member (J)]. - This is an appeal against the common impugned order disposing of 11 appeals filed by the assessees against 11 separate adjudication orders of the Assistant Collector of Central Excise, Nagpur. Inspite of Bench's direction, dated 28-5-1998 for filing of 10 supplementary appeals, no supplementary appeal has been filed and, therefore, we dispose of this appeal r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the customers premises they were reweighed and retested, some of them were found to be having either lesser weight or lesser percentage of Manganese/Silicon/Phosphorus or there was a variation in the size of ferro alloy lumps. Since duty was paid on the higher weight/higher percentage of chemicals, the appellants filed refund claims covering different periods. The claims were rejected by differe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is to be done of the samples drawn in the prescribed manner at the factory of the manufacturer prior to removal from the factory and provisional assessment is not permissible in a case where the samples will be drawn at the customers' factory i.e. subsequent to clearance of goods from the factory of manufacture. In this view of the matter, we see no reason to interfere with the order of the Collec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X