1997 (11) TMI 241

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....Brahma Deva, Member (J)]. -  This Reference Application is filed by the department on the ground that the following question of law arises with reference to the Final Order No. 522/97-D in Appeal No. E/4419/89-D :- "Whether the refund claim can be granted without finalisation of classification dispute and also without following proper procedure laid down under Section 35 of the Act." 2.&em....

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....is settled position now that either the department can issue a notice under Section 11A even in respect of classification which was approved earlier and similarly an assessee also can for re-classification by filing a refund under Section 11B of the Act. In view of the settled position we do not feel that this is a point of law to be referred to the High Court. 6. Further, as envisaged in Se....

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....e Hon'ble Tribunal is not proper, legal and correct for the following reasons :" In the gounds of reference, the last paragraph is as under : "The order of the CEGAT is, therefore, not acceptable." It would appear that the ld. Collector has not understood the relevant provisions of the Act at all. First of all it is not for the Collector to sit in judgment as to the propriety, legality and corr....