1984 (9) TMI 186

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....llants. Shri A. Vijayaraghavan, DR, for the Respondent. Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to order refund of the deposit of Rs. 7866.67 preferred by the appellant, liquidator of M/s. T.S. Nagaram Gur and Khandsari Sugar Mills (P) Ltd., Sitanagaram. 2. This appeal coming up for o....

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....en up in appeal, the Collector of Central Excise (Appeals), Madras, found that the amount paid relates to the period 22-12-1960 to 18-12-1975 whereas the claim for refund has been received by the Assistant Collector on 16-7-1982. Hence he rejected the appeal vide his order No. 108/83 (G) dated 29-7-1983. It is against this order, the present appeal before me. 4. Shri J.V.K. Raju appearing befor....