1985 (5) TMI 236

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...., for the Respondent. ORDER As the issue involved is common in both the appeals, we are disposing them by a single order. 2.  The appellants had filed claim for refund of duty paid under what is generally referred to as the excess production scheme in terms of Notification No. 198/76. According to this notification when the production in the year of claim exceeds the production in a base y....

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.... Assistant Collector, Madras, in whose jurisdiction the factory about which the appeals have arisen lies. These applications when made to the Assistant Collector at Madras were found to have been made after a period of six months as set out in Section 11B of the Central Excises and Salt Act, 1944 and hence the claims were rejected. On appeal, the Collector of Central Excise (Appeals), Madras, conf....