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S.VENKATESAN, M.SANTHANAM, V.T.RAGHAVACHARI
Fit Tight Nuts and Bolts Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
S. Venkatesan, Vice-President
1. These three appeals arise out of the Order-in-Revision No. 23-R/84, dated 16-4-1984 passed by the Central Board of Excise and Customs under Section 35A, Central Excises and Salt Act. By that order, the Board set aside the Order-in-Original No. V. 52(30) 3/74-CXI, dated 7/10-11-1975 of the Assistant Collector of Central Excise, Bhavnagar, in which he had held that the hub-bolts manufactured by the appellants were not excisable under item 52 of the Central Excise Tariff Schedule. The Board further set aside three refund orders, all dated 3-3-1976, passed by the said Assistant Collector in pursuance of his first order, and pertaining to duty paid during different periods.
2. At the start of the hearing, the Bench pointed out to Shri Jhunjhunwala, the learned Advocate for the appellants, that since there were in effect four orders of the Board, there should have been four (and not three) appeals to the Tribunal. Shri Jhunjhunwala undertook to file one more appeal, but requested that in the meantime the hearing might be proceeded with. We, accordingly, proceeded on the understanding that the present hearing would not cover the appellants' case relatin
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