1999 (6) TMI 149

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....der per : Lajja Ram, Member (T)]. -  In this appeal, filed by M/s. B.S. Patel, Yeotmal, the matter relates to the classification of goods, which were sold under the brand name of (1) Chetan Pandharpuri Zarda; and (2) Chetan Lawangi Zarda. Before 1-3-1986, the appellants were paying central excise duty on these products as branded chewing tobacco. On introduction of the new Central Excise T....

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....und claim of Rs. 37,170.90 for the period 19-2-1987 to 23-6-1987. The main ground of filing of the refund claim was that the goods cleared by them would continue to remain as un-manufactured tobacco. The claim was not substantiated. A show cause notice was issued and the matter was decided by the Assistant Collector of Central Excise, who observed that the assessee had filed refund claim on 28-7-1....