1998 (9) TMI 324

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....i H.K. Jain, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The present appeal has been filed by M/s. Plasticolor Corporation against order in Appeal Nos. 199-200/92/CE/COLLR (A) AHD, dated 25-3-1992 rejecting their refund claim for the period from 6-9-1983 to 31-7-1985 in respect of their product cable sheathing compound. 2.1 Shri Devan Parikh, ld. Advocate, sub....

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....rtly time barred. 2.2 The ld. Advocate submitted that while the dispute about master batch was pending, the appellants started in 1983 manufacturing the impugned product "cable sheathing compound" which contained carbon black 2.5% as against Master batch which had almost 30% carbon black. The Department sought to classify the impugned product as master batch under Tariff Item 14-I(i)(ii); ....

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....t of the retest report. 2.3 The Assistant Commissioner again under Order-in-Original No. 150/88, dated 8-11-1988 held that the product was classifiable under Item ....(l) on the ground that the product was a moulding powder mainly composed of polyethylene resin as per Test report of the Chief Chemist. The Commissioner (Appeals) upheld the order. On Appeal, the Appellate Tribunal vide Order....

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....e mistaken belief that the dispute with regard to the excisability of the product for the period from 6-9-1983 to 31-7-1985 was still pending before the Tribunal and held that their refund claim was premature. The ld. Counsel submitted that as the dispute with regard to the dutiability stands finally settled by the Appellate Tribunal in their favour, the refund was available to them that; all the ....