2007 (1) TMI 47

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..... (A) dated 31-2-2006 by which the Commissioner (Appeals) set aside the order of the original authority which itself was passed in denovo in pursuance of the order of the Hon'ble High Court of Gujarat. 2. Heard both sides. 3. The relevant facts of the case pending over two decades are as follows: (a) The appellants are manufacturers of paper tubes which they sought classification under Chapter he .....

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..... sum of Rs. 75,291/- was rejected relating to the period from 1-3-1986 to 22-9-1986 as time barred; (c) The appellant filed Special Civil Application before the Hon'ble High Court of Gujarat and raised the issues that the payment of duty by them was subject to assessment by the officers and adjustment under Rule 173F of the Central Excise Rules, and in their case the assessment by the officers wer .....

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..... e order of the assessment will not be governed by Section 11A or Section 11B. It, therefore, appears to us that since the respondent authorities have not considered the effect of the provisions of the aforesaid Rules and the submissions canvassed on behalf of the petitioner at the hearing before the Assistant Collector and the Collector of Central Excise (Appeals), it would be just and proper to .....

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..... the matter once again to the Assistant Commissioner 5. I have carefully considered the submissions and perused the records. At the outset it is to be noted that the dispute is more than two decades old. On merits the claims are admissible to the appellant The Assistant Commissioner has granted refund in the year 2004 and the same have been paid to the appellants. The Commissioner's (Appeals) orde .....

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..... this appeal is of no consequence. If the appeal is ejected the matter of eligibility to refund claim of Rs. 75,291/- has to be re-determined for the third time by the Assistant Commissioner and even if it is held not admissible the same may not be recoverable. 6. Therefore, the appeal is allowed so that the two decades old dispute is brought to an end. (Pronounced in the Court on 10-1-2007)
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