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TMI Blog1985 (5) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved is common in both the appeals, we are disposing them by a single order. 2. The appellants had filed claim for refund of duty paid under what is generally referred to as the excess production scheme in terms of Notification No. 198/76. According to this notification when the production in the year of claim exceeds the production in a base year as fixed by that notification, the quantum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory about which the appeals have arisen lies. These applications when made to the Assistant Collector at Madras were found to have been made after a period of six months as set out in Section 11B of the Central Excises and Salt Act, 1944 and hence the claims were rejected. On appeal, the Collector of Central Excise (Appeals), Madras, confirmed this decision. 3. Before us two points are ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Again this Bench consisting of the President and Brother Rao has held that a decision of a three-Member Bench should be followed by other Benches of the Tribunal-C. Appeal No. 162 of 1983 dated 30-4-1985 in the case of `S. Roman, Paramakudi v. Collector of Central Excise, Madurai . Following these decisions, we allow both the appeals with consequential relief to the appellants. 5. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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