9911796707
TMI Blog1984 (12) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts giving rise to this Appeal are that the Superintendent of Central Excise, Haldia Refinery rejected the claims for refund of duties in R.T. 12 Returns for the months of September 1977 (for refined diesel oil and furnace oil), December 1977 (for furnace oil) and January 1978 (for furnace oil) on 1-5-1978, 24-4-1978 and 26-5-1978 with the observation that as per existing procedure the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Revision Application before the Government of India which stands transferred to this Tribunal in terms of Section 35P(2) of the Central Excises and Salt Act, 1944 and is treated as an appeal. 5. We have heard Shri R. Venkataraman alongwith Shri S.B. Basu, Deputy Manager Excise for the appellants and Shri S.N. Khanna, J.D.R. for the Department and gone through the record. 6. Shri Venkatara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st several assessment orders just as there is no legal bar in passing a single order in appeal in relation to several appeals. 7. Shri Khanna, the Departmental representative submitted that filing of a single appeal against several orders is legally barred. However, Appellate Collector instead of rejecting the appeal should have given option to the appellants to either file separate appeals or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment orders in dispute. 9. We, therefore, set aside the impugned order, passed by the Appellate Collector, Central Excise, Calcutta, and remand the case back to the Collector (Appeals), Calcutta who will dispose of the appeal filed before him in respect of only one of the R.T. 12 Returns in dispute. The appellants may, if so advised, file three more appeals against the remaining three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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