2009 (12) TMI 82

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....STICE JASWANT SINGH Present: Mr. Vikrant Kackria,Advocate for the appellant 1. To be referred to the Reporter or not? 2. Whether the judgement should be reported in the Digest? M.M.KUMAR, J. The petitioner has invoked the provisions of Section 35 (H) of the Central Excise Tax Act, 1944 (for brevity 'the Act') and prays for issuance of directions to the Customs, Excise and Gold (Cont....

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....ng periodical returns from time to time. As per the provisions of Rule 173 C of the Central Excise Rules, 1944, they filed price list No. 1/92-93 effective from 1992-93 w.e.f. 1.4.1992 before the jurisdictional Assistant Collector of Central Excise in respect of PCC Poles which was duly approved @ Rs.667.49 per pole. Similarly price lists were also filed lateron and approval was duly accorded. Dur....

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....y incidence has not been passed on to the buyer. The petitioner filed a reply to the show cause notice inter-alia contending that they have earlier filed refund of claim before their jurisdictional Range Superintendent on 20.4.1993 which was returned to them with the remarks that the same be submitted to the Divisional Office and as such the claim could not be considered time barred. The question ....

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....ny duty is to be made before the expiry of six months from the relevant date which is defined in Explanation to Section 11 B(f) of the Act. The relevant date is to be computed from the payment due. The date of payment of due falls beyond the period of six months prior to the date of filing of refund claim. We have heard the learned counsel and are of the view that no question of law warranti....