1990 (9) TMI 206

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....he Respondent. [Order per : S. Kalyanam, Member (J) (Oral)]. - This appeal, filed by the Department, is directed against the order of the Collector of Central Excise (Appeals), Madras dated 19-7-1989. The short question that arises for consideration in the present appeal is whether an assessee, without filing an appeal against an order passed on the classification list, would be entitled to ....

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....ribunal in 'Collector of C. Ex. v. Mysore Acetate and Chemicals Co. Ltd.' - 1990 (47) E.L.T. 687 (Tri.) and 'Collector of C. Ex.v. Fenner (India) Ltd.', reported in 1990 (45) E.L.T. 428. 3. We have carefully considered the submissions made before us. The Bench of this Tribunal in the case of "Mysore Acetate and Chemicals" cited supra, in the context of a refund under Section 11B in a situation ....

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....y as to render it negatory and unworkable. In the present case, admittedly the respondent is entitled to the benefit of the notification and consequential refund. It is also admitted that the respondent took out an application for refund before the expiry of the period of limitation under Section 11B of the Act. In such a situation, merely because either due to ignorance or due to inadvertence the....

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....uestion. In this view of the matter, we uphold the finding of the lower appellate authority in the impugned order and dismiss the appeal." We would also like to note that the judgment of CEGAT Special Bench in "Modi Rayon and Silk Mills v. Collector of C. Ex., Meerut; [1987 (27) E.L.T. 933], has been expressly overruled by the Calcutta High Court in the decision cited supra. The Special Bench o....