1981 (9) TMI 289

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.... cause notice issued to them, those urged at the time of personal hearing and have examined the records of the case. 2. The background of the review notice is that the assessee filed a refund claim for an amount of ₹ 1,47,941 on 21-2-1978 which amount was said to represent the Central Excise duty on caprolactum of a quantity of 56.42 tonnes purchased by the assessee from M/s Gujarat St....

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....se the assessee were not the manufacturer of caprolactum in question which had been manufactured by M/s. Gujarat State Fertilizer Corporation, Baroda. Government observe that whereas the assessee have argued that the caprolactum in question is eligible for the benefit of the aforesaid notification the issue to be decided in this case is whether the benefit of such notification can be made availabl....