1992 (8) TMI 185

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....rg Furnace Ltd., Ludhiana imported two consignments of 100 Mts. Stainless Steel Melting Scrap vide B/E No. 405/88 dated 10-10-1988 and 425/88 dated 19-10-1988 and 89.7 Mt. of S.S. Melting scrap vide B/E No. 348/87, 349/87 both dated 24-9-1987 and B/E No. 381/87 dated 15-10-1987 through M/s. International Clearing CHA, Amritsar. Party sought the clearance of the goods at the invoice rate of Rs. 11,462 PMT and Rs. 5377 PMT respectively but the deptt. after market enquiry assessed the goods @ Rs.14,000/- P.M.T. and Rs. 8,600/- P.M.T. respectively. The party went into appeal before Collector (Appeals), Chandigarh who set aside the order of Asstt. Collector with consequential relief to the party the party filed refund claims for Rs. 95,138/- and....

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....vocate, Shri J.S. Agarwal, for the applicants has now urged that after rejection of the department's stay application in appeal Nos. C/1668 & 1895/91-A by the Tribunal, the impugned order-in-appeal passed by the Collector of Central Excise (Appeals), Chandigarh attained finality and therefore, the applicants herein become entitled to the refunds flowing from the impugned order passed by the Collector of Central Excise (Appeals) in the matters of appeals pending before the Tribunal. He, therefore, submits that the order passed by the Assistant Collector dated 30-1-1992 is illegal and untenable and should be quashed. 2.1 He also points out that the reason given by the Assistant Collector in passing the said order is untenable on the ground....

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....t of that examination and on application of the existing provisions of law under Section 27 of the Customs Act as they also apply to all the pending refund applications. The order passed by the Asstt. Collector is according to law and cannot be questioned. If the applicants have any grievance against the said order, they have a right of appeal to the concerned authorities, namely the Collector of Central Excise (Appeals), Chandigarh. This order, therefore, cannot be quashed by the Tribunal. He, therefore, urged that the Misc. applications be rejected. 4. We have carefully considered the pleas advanced on both sides. We observe that the orders-in-appeal passed by the Collector of Central Excise (Appeals), Chandigarh are pending in appeals....