1997 (12) TMI 326

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....he Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri M. Ali, JDR appearing for the appellant. 2. This appeal relates to refund claim for Rs. 11,62,148.75 received by the proper officer on 13-11-1984. The refund claim relates to the period from 26-9....

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....fy whether aluminium coated foil used as raw material had actually suffered duty and allow refund to the extent not barred. It is stated that the department has filed an appeal against the order passed by the Collector (Appeals) before the CEGAT. The present appeal memorandum refers to that appeal. Appellant is not in a position to state if the appeal is pending or has been disposed of and if so, ....

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....emsp;Refund claim is allowed on the basis that the coated lacquered foil is not excisable and hence not dutiable. Therefore, the question of redetermination of the assessable value treating the duty paid as part of the wholesale price would not arise. This is for the simple reason that the product was never sold but only captively consumed. Shri M. Ali, JDR stated that in fixing the price of the f....