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AustIn Engineering Co. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B, 35, 35A and 35E(2)

Reported in : 2004(2)BomCR286; 2003(90)ECC785; 2003(157)ELT254(Bom)

Advocate for Appellant : M. Sankhlecha, Adv., i/b., Mulla & Mulla & Craigie Blunt & Caroe

J.P. Devadhar, J. 1. The short point raised in this petition is whether the Collector of Central Excise (Appeals) was justified in entertaining the appeal filed by the Revenue against the refund of excise duty granted...