1997 (1) TMI 235

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....r the Respondent. [Order]. - The above application has been filed in terms of Section 35G(1) of the CESA, 1944 seeking reference of the following question of law purported to have arisen out of the Tribunal's Final Order No. A/955/96-NB, dated 22-2-1996 : 1. Could the Tribunal suo moto reject the refund claim of the consignor which was already sanctioned on merits by the competent authori....

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.... 4. Non-duty paid tobacco was rewarehoused on 28-2-1976 and it was removed from there some time between this date and 30-4-1976 when the substitution was detected by the preventive officers. Duty on this tobacco was demanded from the consignor vide D.D. 2, dated 17-5-1976 and it was paid under protest on 26-5-1976. Under what rule the non-duty paid character of tobacco was changed to duty paid ....

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....cessor's order dated 18-12-1992 or it should have been quashed being bad in law and the appeal allowed. 2.  The brief facts leading up to the filing of this application which are necessary for the understanding of the scope of the reference application are that the applicants herein had removed unmanufactured tobacco in 1976 to the warehouse of one Fateh Singh. A demand was raised on them ....

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....or (Appeals), the applicants came up in appeal to this Tribunal. The Tribunal upheld the finding of the authorities below that passing of the refund to the party was not in order, in view of the provisions of Section 12C of the Act and that the amount of Rs. 24,749.70 was, therefore, to be credited to the Consumer Welfare Fund under Section 11B(2). The Tribunal held that the tobacco was non-duty p....