9911796707
TMI Blog1998 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. In the impugned order, the ld. Collector of Customs (Appeals) held : In view of the above, therefore, I find no merits in the Appeals warranting any interference with the adjudication orders in these 3 appeal cases. I, therefore, reject all the three appeals. 2. The facts of the case, briefly stated, are that the Appellants are en- gaged in the manufacture of xerographic equipments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgued by the Appellants that the fact that the cost of tools was fully amortized in November 1986 was realised by M/s. Fuji Xerox in May, 1987 as a consequence, the reduction of prices by M/s. Fuji Xerox took effect from 1-11-1986, the Appellants submits that M/s. Rank Xerox, U.K. in turn issued a credit note for the corresponding reduction in prices. M/s. Rank Xerox remitted the amount due to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Geared Motors entitled to the benefit of the said Notification. 3. We have heard the submissions made by Shri V. Sridharan, the ld. Counsel and Shri M.K. Shiv Kumar, the ld. JDR. We note that the Adjudicating Authority in the Adjudication Order had held : I have carefully gone through the refund claim, plea put forth and the documents submitted in support of the claim. It has been observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 149 of Customs Act, 1962 is not allowed after clearance of goods. This applies to all cases involved. Hence claim for all cases is rejected. Examining this, we find that the ld. Collector (Appeals) has not confined himself to the points decided by the Asst. Collector, but has travelled beyond the adjudication order. The only issue decided by the Asst. Collector was whether it was an amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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