1999 (2) TMI 368

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..... a Deva, Member (J)]. This is an appeal filed by the Revenue against the impugned order dated 13-11-1991 passed by the Collector of Central Excise (Appeals), Chandigarh. 2. The respondents filed a refund claim for Rs. 9,57,889.80 in respect of central excise duty paid during the period 5-4-1988 to 27-2-1989 on the grounds that ADV Hand Driven Cart tyres of size 16 x 4 and 3.5 x 15 were exem .....

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..... Appeals), Chandigarh, as per impugned order set aside the orders of the Asstt. Collector holding that refund had been filed within six months of the notification issued under Section 11C and was, therefore, not time-barred and secondly there was no convincing reason by the Asstt. Collector to conclude that duty incidence had been passed on to the customers. She accepted the charts produced by the .....

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..... spondents, submitted that the issue involved in this case with reference to the same Collectorate has come before the Tribunal in the case of Metro Tyres Ltd., 1995 (80) E.L.T. 410 (Tribunal). The Tribunal on similar facts and circumstances held that the assessee s invoice during the material period showing the composite price and not indicated separately, that itself is sufficient to show that th .....

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