V.P. Gulati, Member (T)

1. This is an appeal filed by the Revenue against the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 21-9-1988. Brief facts of the case are that the respondents before the original authority sought transfer of a credit allowed to them in the refund proceedings drawn up earlier by the Assistant Collector by way of credit in R.G. 23 register to R.G. 23A account for utilisation. The learned lower authority, however, turned down their request vide his communication C.No. V/34A/18/4/86 (Pt.) dated 23-3-1988 in the following terms:

" As the original duty has been paid by you in R.G. 23 in terms of set off Notification by following the procedure set out under Rule 56A, transfer of refund of Rs. 16,088.47 (period from Oct. 1982 to Sep. 1983) and Rs. 8,980.00 (period from Oct. 1981 to March 1982) - file C.No. V/34A/18/3/86 Vol. I. Pt.) from R.G. 23 to R.G. 23A cannot be permitted at this stage."

On appeal, the Collector (Appeals) allowed the appellants' plea by holding as under:

"I find that the Asst. Collector has not given any reason why the transfer from R.G. 23 account to R.G. 23A account is not allowable under Central Excise Rules,