1994 (1) TMI 167

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....maniam, DR, for the Respondents. [Order per : S. Kalyanam, Member (J)]. -  This appeal is directed against the order of the Collector of Central Excise (Appeals), Tiruchirapalli, dated 11-1-1991. 2. Shri Venugopalan, the learned counsel for the appellants, submitted that the issue involved in the present appeal is with reference to the appellants' entitlement to refund in a sum ....

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....ower appellate authority resulting in the present impugned order. 3. Shri Venugopalan raised several contentions and mainly argued for considerable length of time urging that in respect of the amount involved refund was actually granted for the same period and the Department was trying to reopen the concluded issue. While the Bench went into all the records and the earlier orders and the r....

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....learned counsel assailed this finding in the impugned order as not tenable in law. 5. Shri Subramaniam, the learned DR, submitted that inasmuch as the plea had been taken before the lower appellate authority urging a ground in regard to Notification 213/86 the Tribunal may remit the matter, if so considered necessary in the interest of justice. 6. We have considered the submissions....