1985 (12) TMI 262

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...., for the Respondents. [Order per : Shri C.T.A. Pillai, Member].  - In all the above three reference applications, -filed under Section 35G of the Central Excises and Salt Act, 1944, the applicants have required us to refer identical questions of law which are said to arise from the order of the Tribunal. As the facts of the case, which are given below, are common to all, the three appl....

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....ther two cases (Annexure B). On appeal by the respondents against the above orders, the Collector of Central Excise (Appeals) confirmed the order of the Assistant Collector (Annexure C). 3. The respondents filed appeals against the above orders to this Tribunal. The respondents claimed that the entire assessments of the goods in respect of which refund was claimed under Central Excise Notificat....

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....in regard to Post Manufacturing Expenses claim for refund would be bound and not be affected by time-bar. Senior Departmental Representative confirms that in these three cases, assessments had been made provisionally. Following the decision of this Tribunal referred to supra, we allow all the three appeals." Tribunal's Order dated 1-11-1985. "The apprehension expressed is that the order of t....