1995 (6) TMI 20

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....s a company registered under the Companies Act and runs a factory at Lal Bahadur Shastri Marg, Mulund, Bombay for manufacture of portable power tools which were classified under Tariff Item No. 51A of the Central Excise Tariff. The Company also manufactures armatures and field coils which are used as components in the manufacture of portable power tools. The Company had claimed that the parts whic....

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....e basis of the aforesaid order, the Company filed refund claims for various periods commencing from January 2, 1984. The refund claims remained unattended and thereupon the company filed the present petition for directions to the Assistant Collector to refund the amount. The petition was duly admitted. 3.During the pendency of the petition, the Collector of Central Excise set aside the order pa....

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....ls are classified under Tariff Item No. 30D of erstwhile Central Excise Tariff as part of electric motor. In view of the decision of the Division Bench with which we are in agreement, the order of the Collector cannot be faulted and the petition for setting aside the order of the Collector must fail. 5.Shri Bharucha submitted that the proceedings were adopted before the Excise Authorities where....