1997 (7) TMI 373

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... None, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Respondent is absent in spite of notice of hearing, but has sent a request for transfer of the appeal to Madras Bench. Having heard the facts of the case, we are not inclined to order transfer of the appeal. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant being a job worker wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Collector (Appeals) set aside this order and directed refund. This order is now being challenged by the Department. 3. The question of refund under Section 11B of Central Excise Act will arise normally after final assessment. There is nothing in Section 11B of the Act to indicate that the proviso cannot be invoked where price lists had been approved. It is because price lists had been app....