1999 (5) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri S.N. Ghosh, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide impugned order passed by the Collector, Central Excise(Appeals), Calcutta, he accepted that portion of the Asstt. Collector's order which rejects the refund of duty on parts and accessories of life-saving equipment. The refund claim has been rejected in respect of these items on the ground that e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rit in the appeal on this issue. 3. The next point involved in the present appeal is that the appellants refund claim for the period 11-6-1986 to 8-12-1986 was rejected as time-bar. The Collector (Appeals) has already set aside this portion of the Asstt. Collector's order remanding the matter to him for de novo adjudication with the direction to look into the appellants' letters dated 16-1....