1998 (3) TMI 301

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....R, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Maharashtra  Electronics  Corporation  Limited, Nagpur, the order dated 18-2-1994 passed by the Collector (Appeals), Central Excise, Indore is under challenge. The learned Collector (Appeals) had not gone into the merits of the refund claim and had confirmed the order passed by the....

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....fit of Notification No. 91/89-Cus. She pleaded for remand of the matter to the jurisdictional Commr., Central Excise. 3. Shri R.S. Sangia, JDR appearing on behalf of the respondent replied that in the into-Bond B/E, the importers had claimed the benefit of Notification No. 91/89-Cus. and that the benefit had been denied to them. They did not challenge this denial of the benefit of exemptio....

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....dvocate, the Tribunal in the case of Kirloskar Electric Co. Ltd. had observed that the refund claim was maintainable against the assessment in B/E. We therefore, consider that the Appellate Authority should have gone into the merits of the case which had not been done in this case. 5. Thus without going into the merits of the case, we consider that this matter needs to be remanded back to ....