2004 (11) TMI 485

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....hri R.A. Perumal, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This order will dispose of the Reference Application moved by the Revenue under Section 35G(1) of the Central Excise Act. 2.The facts giving rise to the above said application may briefly be stated as under :- 3.The respondents are manufacturers of excisable goods falling under sub-heading 730....

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....Rs. 4,08,898.30 as time-barred under Section 11B of the Act vide order in original No. 3/90 dated 31-3-1990. The Assistant Commissioner also rejected the refund claim of Rs. 29,516/- on the ground that the items representing this amount were not approved as non-excisable. 4.The respondents thereafter filed an appeal against the above said order before the Commissioner (Appeals) who remanded the....