2004 (6) TMI 570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Appellant. Shri J.R. Madhiam, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Appeal No. E-340/96 is filed against the Order-in-Appeal No. 36/JSR/96 dated 13-5-1996 passed by the Commissioner (Appeals), Central Excise, Kolkata. The Commissioner of Central Excise (Appeals), Kolkata, has upheld the Order of the Assistant Commissioner rejecting the Refund Claim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iers did not send the explosives under Chapter X Procedure and they have paid the duty on such materials, though they are statutorily exempted. Since the materials are exempted, the appellants have filed a Refund Claim paid on these explosives before the Assistant Commissioner. The Assistant Commissioner rejected their Refund Claim. The authority went in appeal to the Commissioner (Appeals) who ha....