1983 (6) TMI 35

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....ed for an ex-gratia refund of Rs. 16,013.31 Ps. being the differential duty between ad valorem rate of duty paid by them and revised compounded levy rate during the period from 1-3-1975 to 29-4-1975 on Khandasari sugar. The Assistant Collector of Central Excise, Rajahmundry, by his order dated 30-6-1976 rejected the claim for refund. The order of the Assistant Collector, Central Excise was served ....

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....er Section 35 of the Central Excises and Salt Act, 1944 is valid. 3. The learned Counsel for the petitioner has brought to my notice a trade notice issued by the Collector, Central Excise, which lays down that the time limit laid down for statutory refunds in Rule 11 of the Central Excise Rules in respect of appeals preferred under Section 35 of the Central Excises and Salt Act would not be att....

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....level can, undoubtedly, be entertained by the appropriate authorities. Therefore, in view of this clarification issued by the Ministry of Law, Government of India, it would be just and proper to direct the Appellate Collector of Central Excise, Madras to restore the appeal of the petitioner and dispose it of afresh in accordance with law. 4. Accordingly, the writ petition is allowed and the App....