9911796707
TMI Blog1983 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ned appeal was initially filed as a Revision Application before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The dispute before us has had a long and chequered career spanning a period of nearly a decade and a half and has run the gamut of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority disposed of in MRF s favour by a short order (dated 2-11-1970) reading as follows :- Having regard to all the facts and circumstances of the case, the Government of India are pleased to allow the revision application and direct that consequential relief be granted to the petitioner. 4. On receipt of the aforesaid order, MRF approached the Asstt. Collector with 3 claims in July ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 53,309.26, the Assistant Collector allowed the claims partially for the sum of ₹ 66,754.38 and ₹ 10,091.95. In so far as the balance amounts were concerned, the Asstt. Collector held that since they pertained to a period anterior to the 3 months period (provided in Central Excise Rule 11), they were hit by limitation and hence he rejected the claims. The Appellate Collector upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trenuously defended the order of the lower authorities. 8. We have considered the submissions of both sides. Having regard to the facts and circumstances of the case and the unqualified and unconditional nature of the Order-in-Revision, we are of the considered view that it was not open to the lower authorities to interpret and implement the said order in the manner they have done. There is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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