1978 (4) TMI 103

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..... le also examined the records of the case. 2. The petitioners M/s. Prem Cables (P) Ltd. have filed a Revision Application against 13 orders-in-appeal No. 919-931-CE/75, dated 29-10-1975 against order-in-original rejecting the refund claims for different periods filed by the assessee, claiming, assessment of wires and cables on a concessional rate of duty at 4% as envisaged under Notification No. .....

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..... but as seen from the line of arguments followed in similar cases involving an identical issue of the same assessee, as M/s. Prem Cables (P) Ltd. have a number of units forming the `Prem Group' of Industries this particular unit at Pipalia Kalan (Pali) (Raj.) was not accepted as a small scale unit by the lower authorities. 3. Government of India observe that in terms of Notification 91/72, the un .....

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..... , therefore, the claim for clearances from April, 71 to Sept., 71 was rejected on the ground of limitation under Rule 11, C.E.R., 1944. While allowing the revision application Government of India order that in the above case the refund claim for Sept., 71 to Sept., 72 is allowed and the rest rejected on ground of limitation under Rule 11, read with Rule 173J of C.E.R., 1944. - - TaxTMI - TM .....

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