1996 (8) TMI 120

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....n the manufacture of products based on Silicon Oil which is used by various industries in their industrial process for surface-active properties. The Petitioners are having 3 units, viz. Bombay, Khopoli and Kharsundi. The Petitioners filed classification list in respect of their products/goods claiming that they were classifiable under Tariff Item 15AA of the schedule to Central Excises and Salt A....

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....nditions. The Respondents did not comply with the said order which required the Petitioners to file the Writ Petition No. 893 of 1933 in this Court. On 30th September, 1991, a statement came to be made on behalf of the Respondents that they would comply with the said order of Tribunal within four weeks. In view of this, Petitioners withdrew the said petition. Further, by order dated 24-6-1991 Resp....

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....ntral Excise (Appeals) in view the order dated 24/26-6-1991 passed by the Assistant Commissioner for considering the claim of the Petitioner for refund. In view of introduction of Section 11B, on 25-5-1992 the Collector of Central Excise passed the order whereby the Petitioners' claim regarding the effective dates was upheld. It was ordered that effective dates for benefit of exemption, under Noti....

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....as failed to act on the order dated 25-5-1992, though no stay was granted by CEGAT. 4.However, in the present Petition we are only concerned with the implementation of the order dated 24-6-1991 passed by Respondent No. 3 which is not in challenge before any authority. The question would be whether the Petitioners are entitled to get refund as ordered by the Department by the said order. In our ....