V.T. Raghavachari, Member (J)

1. In connection with manufacture and clearance of safety matches, the appellants M/s Wimco Ltd. had applied for set off of excise duty paid on goods falling under tariff item 68 used as inputs in the manufacture of matches by them. They relied upon Notification N0. 178/77-CE dated 18-6-1977 in this connection. The Assistant Collector of Central Excise Dhubri rejected the said claim under his order dated 4-6-1980 and made reference to Notification No. 201/79-CE dated 4-6-1979 and Notification No. 264/79-CE dated 29-9-1979 in this connection. He pointed out that the goods had been already cleared by the appellants without availing of set off and under Notification No. 201/79 no cash refund was admissible and that under Notification No. 264/79 set off was not available as duty had been paid by the appellants through banderols. Prior to the date of the said order (that is) on 20-5-1980, the appellants had sent a letter to the Collector of Central Excise, Shillong referring to their claim for set off pending with the Assistant Collector and seeking his intervention in that matter for an early settlement of the said claim. In response to that letter the