1992 (3) TMI 214

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....ts. Smt. J.M.S. Sundaram, DR, for the Respondents. [Order per: Harish Chander, Vice President]. -  M/s. Balrampur Chini Mills has filed an appeal being aggrieved from an order passed by the Collector of Central Excise (Appeals), Allahabad. Shri Daya Sagar, learned Consultant has appeared on behalf of the appellants. He pleaded that the issue involved is as to whether the demand of du....

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....rt of his arguments, he cited the following decisions :- (1) 1985 (21) E.L.T. 289 (Tri.) = 1985 ECR 746; (2) 1985 ECR 487; (3) 1987 12 ECR 1210; (4) 1988 (34) E.L.T. 687 (Tri.) = 1988 15 ECR 5. Shri Daya Sagar pleaded for the acceptance of the appeal. 2. Mrs. J.M.S. Sundaram, learned Senior Departmental Representative. who has appeared on behalf of the respondent pleaded that she....

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....atter by the Collector (Appeals), a Show Cause Notice was issued on 6-7-1983 by the Assistant Collector. The Show Cause Notice issued in July, 1983 in respect of the refund allowed was in our view hit by limitation as held by the Tribunal in the decision cited by the learned Consultant. Para Nos. 8, 9 and 11 of Tribunal's Order in the case of Collector of Central Excise v. M/s. Tulsipur Sugar Co. ....

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....g and mutually contradictory. On the one hand, it is submitted that the advance credit cannot be considered as a "refund of duties" and it cannot, therefore, be treated as time barred in terms of the provisions of the erstwhile Rule 10 of the Central Excise Rules, and, on the other hand, recourse is sought to Rule 10A on the ground that there was suppression of facts on the part of the respondents....