C.T.A. Pillai, Member (T)

1. Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Appellate Collector of Central Excise, Madras, dated 14-9-82 in No. 225/82(B) with consequential relief by way of refund of Rs. 8,05,422.87 claimed.

2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri S. Padmanabhan, Advocate for the appellant and upon hearing the arguments of Shri S.K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following order :

3. The appeal is directed against the order of the Appellant Collector of Central Excise, Madras, referred to supra. The brief facts of the case are as follows :

4. On 30-6-80 the appellant filed a claim for refund of duty paid on flush doors during the period 21-7-73 to 31-5-80, indicating that duty had been paid under protest and that the Delhi High Court had held that flush doors are not excisable-the reference being to the judgment dated 17-3-80 of a Division Bench of the Delhi High Court in Civil Writ No. 938/79 in the case of "Wood Craft