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Kirloskar Pneumatics Ltd. vs Collector Of Central Excise on 30 January, 1991

(a) It was pointed out by the Senior Counsel that the EA-2 application was misconceived. In a case of erroneous refund, only proceedings under Section 11A of the Act could be adopted. The procedure under Section 35E(2) was not available. Reference was made to judgments of this Hon'ble Tribunal in Universal Radiators v. Collector (supra) and Re-rolling Mills v. Collector [1989 (43) ELT 115].
Customs, Excise and Gold Tribunal - Delhi Cites 32 - Cited by 2 - Full Document

Krishna Fabricators P. Ltd. vs Collector Of C. Excise on 30 April, 1993

54. The Tribunal's observations in the case of Madras Radiators and Pressing Ltd. v. Collector of Central Excise, [1989 (44) E.L.T. 247 (Tri.)], that the steel seat assembly did not qualify to become a furniture, and that the steel seats assembly for tractors were not classifiable under Item No. 40 of the Central Excise Tariff, are not relevant for the purposes of disposal of the case before us, as the point for consideration before us is the applicability of exemption notification to the steel seats, and not to the steel seat assembly.
Customs, Excise and Gold Tribunal - Delhi Cites 13 - Cited by 0 - Full Document
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