9911796707
TMI Blog1995 (6) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... Bahadur Shastri Marg, Mulund, Bombay for manufacture of portable power tools which were classified under Tariff Item No. 51A of the Central Excise Tariff. The Company also manufactures armatures and field coils which are used as components in the manufacture of portable power tools. The Company had claimed that the parts which constitute the electric driving mechanism and an integral part of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... periods commencing from January 2, 1984. The refund claims remained unattended and thereupon the company filed the present petition for directions to the Assistant Collector to refund the amount. The petition was duly admitted. 3.During the pendency of the petition, the Collector of Central Excise set aside the order passed by the Assistant Collector on November 15, 1984 classifying the parts u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f as part of electric motor. In view of the decision of the Division Bench with which we are in agreement, the order of the Collector cannot be faulted and the petition for setting aside the order of the Collector must fail. 5.Shri Bharucha submitted that the proceedings were adopted before the Excise Authorities wherein the Assistant Collector had held that the petitioner Company which serves t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty payable. In case the appeal pending before the CEGAT ends in dismissal, then it is open for the petitioners to approach the Assistant Collector and demand recomputation. The Assistant Collector will then pass appropriate orders in accordance with law. 6.Accordingly, petition fails and Rule is discharged with costs. In case the petitioners have been paid any amount in pursuance of any interim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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