1999 (5) TMI 167

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..... Appellant. Shri S.N. Ghosh, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide impugned order passed by the Collector, Central Excise(Appeals), Calcutta, he accepted that portion of the Asstt. Collector s order which rejects the refund of duty on parts and accessories of life-saving equipment. The refund claim has been rejected in respect of these items on the g .....

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..... any merit in the appeal on this issue. 3. The next point involved in the present appeal is that the appellants refund claim for the period 11-6-1986 to 8-12-1986 was rejected as time-bar. The Collector (Appeals) has already set aside this portion of the Asstt. Collector s order remanding the matter to him for de novo adjudication with the direction to look into the appellants letters dated 16-1 .....

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