9911796707
TMI Blog1985 (2) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Mysore. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the appellant and upon hearing the arguments of Shri K.P. Jag- adeesan, Advocate for the respondent, the Tribunal makes the following order: 3. This is an appeal against the order of the Collector of Central Excise (Appeals), Madras, dated 10-7-1984 rejecting the appeal filed by the Assistant Collector of Central Excise, Legal, Bangalore. The Collector of Central Excise, Bangalore is the appellant before me. It is contended that an excess refund of duty paid by the respondent was demanded by the authorities as detailed hereunder : Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative submitted that the suo moto powers of revision exercisable by the Collector within the statutory period of two years cannot be set at naught or nullified by a six months statutory period prescribed under Section 11A in respect of claiming back erroneously refunded amount. In other words, it was urged that the period of limitation incorporated under Section 11 A will have to be harmoniously interpreted with the revisional powers of the Collector exercisable within a period of two years under Section 35E(2) or 35A under the old Act. 5. I have considered the submissions of the parties herein. In the instant case, it is not disputed that the order of refund was passed by the authorities on 26-2-1982 and the refund amount was actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35) for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit. (3)(a) No decision or order under this section shall be varied so as to prejudicially affect any person unless such person is given a reasonable opportunity of making a representation and, if he so desirous, of being heard in his defence. (b) Where the Board or, as the case may be, the Collector of Central Excise is of opinion that any duty of excise has not been levied or has been short levied or erroneously refunded, no order levying or enhancing, the duty, or no order requiring payment of the duty so refunded, shall be under this section unless the person affected b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-10-1982. Section 35E reads as under : Section 35E. Powers of Board or Collector of Central Excise to pass certain orders :- (1) The Board may, of its own motion, call for and examine the record of any proceeding in which a Collector of Central Excise as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision pr order and may, by order direct such Collector to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Board in its order. (2) The Collector of Central Excise may, of his own motion, call for and examine the record of any proceeding in which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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