2001 (2) TMI 678

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....dent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Indicarb Ltd. have come in appeal against the Order No. 186/96 (CBE), dated 15-3-96 passed by the Commissioner of Central Excise (Appeals) confirming the adjudication order under which their refund claim was rejected. 2. Shri Koshy Chandi, learned Consultant for the appellants, submitted that as a result of change of classification of I....

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....which assessable value is to be determined after deducting the duty payable; that as the Department made error in calculating the differential duty admissible to them, the refund of the duty paid in excess is admissible; that additional grounds can be raised at two different stages if the appellate authority is satisfied that the omission of additional ground was neither wilful nor unreasonable. ....