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D.C.MANDAL, S.V.MARUTHI
Sree Digvijay Cement Co. Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
S.V. Maruthi, Member (J)
1. The appellants manufacture Asbestos Cement Products. They paid duty on these products without excluding the expenses incurred on freight. On realising the mistake, they preferred 12 refund claims totalling to Rs. 1,72,27,253.00. The Assistant Collector rejected the refund application. The Collector allowed the appeal filed by the appellants and remanded the same to the Assistant Collector for quantification of the actual freight incurred by the appellants and also for verification of the refund claims. Accordingly, the Assistant Collector, verified the actual freight and the refund claims and sanctioned a refund of Rs. 49,57,243.57 out of the total amount of Rs. 1,72,27,253.00 by his order dated 11-5-1987.
2. Against the refund sanctioned by the Assistant Collector, the Collector, in exercise of the powers, conferred under Section 35E(2) of the Central Excises & Salt Act, 1944, directed the Assistant Collector to file an appeal to the Collector alleging, inter alia, that
"against serial No. 6 in annexure 'D' 'amount due' is shown as Rs. 57,38,009.42. This is not correct. Correct figure comes to Rs. 57,28,009.42. This has resulted in excess refund of Rs
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