H.R. Syiem, Member (T)

1. The facts are as follows : the Assistant Collector of Central Excise, Coimbatore, passed on order on a refund claim for Rs. 62,063.54 filed by M/s. Universal Radiators Ltd. and sanctioned the amount of Rs. 28,861.26 and rejected the rest. The Assistant Collector, under orders of the Collector of Central Excise, Coimbatore by virtue of Section 35E(2) of the Central Excises and Salt Act, 1944, made an application to the Collector of Central Excise (Appeals), Madras and submitted that the assessees had not been able to establish that the goods, radiators, coolers, heat exchanger, had been used as parts of diesel engines and that the officer deputed for verification had not been able to get evidence that the goods in respect of which the refund claim was sanctioned were used as parts of diesel engines, or were parts of diesel engines. There was no proof that the goods were exclusively used as parts of diesel engines and, therefore, the respondents were not entitled to exemption under Notification No. 55/75 the applicant Assistant Coll. pleaded that the sanction of the refund be set aside.

2. The Collector (Appeals) received the authorisation of the Collect