S.L. Peeran, Member (J)

1. The appellants have sought for setting aside the Order-in-Appeal No. CAL. CUS 1709/89 dated 16-10-1989 passed by Collector of Customs Central Excise (Appeals) Calcutta.

2. The respondent submitted a bill of entry that among other things contained furnace oil of 1449.36 Kilo litre, which was found on board a vessel during her reversion from foreign run to coastal run. Furnace oil was assessed to duty under Tariff Heading 2710.50 @ Rs 127.10 Per Kilo Litre. The respondent disputed the assessment of rate of duty of furnace oil. According to them, the rate of duty should be at rupees 5.20 P per Kilo litre as per Notification No. 157/76-Cus., dated 2-8-1976 as amended by Notification No. 115/79-Cus., dated 31-5-1979 read with amendment Notification No. 295/87-Cus., dated 13-8-1987. The appellants filed a refund claim for Rs. 1,76,677.00 as excess paid duty by them. The refund claim received was rejected on the ground that the amendment Notification No. 295/87-Cus., dated 13-8-1987 came into effect only on 13-8-1987. The respondent went in appeal before the Collector of Customs who allowed their appeal. The Revenue being aggrieved by the said order of Coll