1985 (11) TMI 151

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....or the Respondent. [Order].  - In this application under Section 35G of the Central Excises and Salt Act, 1944, arising out of the Tribunal's Order dated 2-7-85 (Annexure A), the applicant has required us to refer to the High Court the questions reproduced in Annexure B. 2. The facts of the case are furnished below:- M/s. Sharana Industries, Madras-58 are manufacturers of electric....

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....essee. The respondent filed the required declaration on 15-8-1976 in pursuance of the above said notification. The goods in respect of which they have claimed rebate were cleared during the period 13-9-76 to 29-12-76. Their refund claim was received on 7-11-80 according to the Applicants whereas the respondents contend that it was received on 5-11-80. Since the claim was received after the expiry ....

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....nst Order No. 30/84(M), dated 16.3.84 passed by the Collector of Central Excise (Appeals), Madras disallowing the benefit of notification No. 198/76 dated 16-6-1976 in respect of batteries manufactured by the respondents. The appeal has been allowed by the Collector (Appeals) on the issue that an excess collection of duty not authorised by law cannot be retained by the Department. In view of what ....

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.... this calls for a general discussion of the order not raising any specific question of law and no reference can arise on this question. Regarding Question No.3, we note that the decision dated 20-12-83 in 1984(15)(ELT) referred to was not cited before the Tribunal during the hearing of the appeal and hence was not dealt with in our order. Regarding Question No. 5, we find that the point soug....