1995 (11) TMI 191

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....ent. [Order per : P.K. Desai, Member (J)]. - This appeal is directed against the order-in-Appeal No. GSM-1468/89-BRD, dated 10-7-1989 of the Collector of Central Excise (Appeals), confirming the O.I.O No. R/6/88, dated 26-5-1988 of the Assistant Collector, Central Excise, Div. V, Vadodara. 2. The appellants are the manufacturers of HDPE Sacks. They filed two refund claims, one for Rs. 10,....

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....tal amount of Rs. 11,67,397.20. In their appeal before the Collector (Appeals), the appellants have mentioned that they have already received Rs. 7,80,795.45. It is not clear, nor it is explained satisfactorily as to how this amount has come to be paid to the appellants when their claim for refund had already stood negative by the adjudicating authority vide his Order No. R/6/88, dated 26-5-1988. ....

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....on circular looms alone were excluded from availability of the exemption under Notfn. No. 223/86. In his submission, they do not manufacture sacks on circular looms and hence they do not fall within the excluded category. He, however, refers to the Notfn. No. 57/90, whereby a further explanation for interpretation of the said Notfns. is given specifying them woven sacks are deemed to have been wov....

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....from that angle. He further submits that in any case, subsequently, the Govt. has issued a clarificatory Notfn. as to the interpretation of the Notfn. No. 3/87 and that clinches the issue against the appellants. 6. Considering the submissions and going through three different Notfns. referred to by the learned Advocate, Notfn. No. 223/86 grants exemption to all Woven Sacks from duty and vide....