1986 (12) TMI 270

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....or the Respondent. [Order per: V.T. Raghavachari, Member (J)].  - In connection with manufacture and clearance of safety matches, the appellants M/s. Wimco Ltd. had applied for set-off of excise duty paid on goods falling under Tariff Item 68 used as inputs in the manufacture of matches by them. They relied upon Notification No. 178/77-C.E., dated 18-6-1977 in this connection. The Assis....

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....t of the said claim. In response to that letter the Collector sent a reply dated 27-6-1980 (i.e.) after the order of the Assistant Collector, mentioning therein "I am directed to say that since you did not avail of set-off of duty at the time of removal of the finished matches no relief by way of refund or adjustment in the PLA can be granted to you. However, you may approach the Central Board of ....

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....d by the Assistant Collector of Central Excise, Dhubri. The appellants should have gone in appeal against that order by duty following the instructions given in the preamble to the adjudication order instead of referring the matter to the Collector. Accordingly the Board rejects this appeal as not made to the proper authority." The appellants preferred a revision petition to the Central Government....

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.... Shri Lakshmikumaran points out this very issue was the subject-matter of an earlier appeal in the case of M/s. Match House in E-Appeal No. ED(SB)(T) A. No. 704/81-D. There also the claim for set-off rejected on the ground mentioned earlier. The contention for the assessee was that since the duty was being pre-paid through banderols in case of matches there could have been no occasion for claiming....