1994 (8) TMI 107

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....s. Smt. C.G. Lal, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This is an appeal directed against the order dated 23-5-1983 passed by the Collector of Central Excise (Appeals), Bombay. The facts, briefly, are that during the period 4-12-1979 to 16-12-1979, appellants paid duty on LDPE produced from Raw Naptha @ 40% ad valorem instead of 27% ad valorem as was pa....

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....tted by them to say that from the work-sheet given, it will be amply to demonstrate that the appellants in fact had legitimately claimed refund of duty in excess only after re-calculating their assessable value. 3. We have heard Smt. C.G. Lal, ld. S.D.R. who reiterated the reasoning contained in the order of the Collector (Appeals) and the Assistant Collector. 4. Submissions made b....