1997 (1) TMI 96

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..... Central Excises and Salt Act, 1944 for our determination and opinion on the following question of law : "Whether in the facts and circumstances of the case, the Tribunal was right in holding that on a harmonious interpretation of Section 51 of the Finance Act, 1982 and Section 11A and Section 11B of the Central Excises and Salt Act, 1944 the order of refund has become final at the hands of a qu .....

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..... evied and assessed or collected before 20-2-1982 should be deemed to have been validily collected. The respondent pursued the matter by means of an appeal before the Tribunal under Section 35B of the Act. The Tribunal hold that Section 51(2) of the Finance Act, 1982 does not have the effect of overriding or superceding by taking away the effect of other Section 11A or 11B of the Act. Not satisfied .....

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