TaxTMI 
TaxTMI 
1984 (2) TMI 334
X X X X Extracts X X X X
X X X X Extracts X X X X
....dvocate and Kumari Rukmini Nair, Advocate, for the Appellants. Shri K.D. Tayal, S.D.R., for the Respondent. ORDER As a common point at issue is involved in these two appeals and they were argued together by the same Advocates, they are being disposed of by this common order. 2.  Appellant No. 1 owned two tea factories and appellant No. 2 owned three tea factories. Both the appellants were....
X X X X Extracts X X X X
X X X X Extracts X X X X
....artment directed the two appellants to pay back the concession availed of by them in respect of the individual factories in which there was a short-fall in clearances compared to the base year and to claim refund of the corresponding amount in respect of their factory in which there was excess clearance. The two appellants complied with the Department's direction. But when they applied for refund ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r. They pleaded that in the circumstances their claim could not be rejected as time-barred. The Department's representative stated that each tea factory was a distinct entity and it was licensed separately under the Central Excises Act and Rules and that, therefore, the action of the Department was correct. 4. We have carefully considered the matter. We find that exemption Notification No. 1....