1997 (12) TMI 432

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..... amani, Member (T)]. The Respondents are engaged in manufacture of excisable goods falling under two headings namely 85.25 of 90.89 Central Excise Tariff Act, 1985. They were availing of Small Scale Industries exemption under Notification 175/86. The Department sought to demand duty from them on the ground that they have exceeded first clearance value of Rs. 30 lakhs by totalling the value of .....

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..... 7-2-1992 wherein the Commissioner (Appeals), without going into the merits of the case dismissed the review application on the ground that according to Section 35A (b) of the Central Excise Act, 1944, where the Commissioner (Appeals) is of the opinion that in all the cases of refund erroneously refunded, no order requiring the assessees to pay the duty erroneously refunded shall be passed unless t .....

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..... also referred to and relied upon the Madras High Court Judgment in the case of Shivanand Pipe Fitting v. Supdt. - 1994 (45) ECC 77 wherein the Madras High Court has held that provision of Section 11A are not attracted in proceedings under Section 35E of Central Excise Act 1944. We therefore remand the matter to the Commissioner of Central Excise (Appeals), Ahmedabad for considering the issue afre .....

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