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TMI Blog1983 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the orders of the lower authorities with direction to refund the duty collected from the appellants. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of M/s. Joseph and Kuriyan, Advocates for the appellants and upon hearing the argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants under Rule 10A of the Central Excise Rules, 1944; he found that sum was wrongly credited by the appellant in the proforma account and utilised by them towards payment of duty on goods subsequently cleared. Broadly, the demand arose under the following circumstances. 5. Aluminium ingots weighing 4.003 M.Ts. had been cleared from the factory of the appellants on sale to M/s. Standard Moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Collector) cannot be called to question on facts and in law. 6. Before us a number of points were raised by the advocate for the appellants such as the aptness of applying Rule 56A to the case, the fact that Rule 10A has been struck down by the Madras high Court as ultra vires of the Act and the fact that there is no clandestine removal in the present case, even if the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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