S. Dnggal, Member (J)

1. These proceedings, since transferred to the Tribunal pursuant to the provisions of Section 35P(2) of the Central Excises and Salt Act, 1944 (hereinafter referred to us the Act), arose as a result of rejection of claims for refund of duty paid, that had been filed by M/s. Smith and Nephew (India) Limited. The two refund claims, filed separately by the said company, dated 22-8-1973 and 23-8-1974 covering the period June 1971 to July 1973 and August 1973 to July 1974 respectively, were disallowed by one common order dated 5-12-1974 passed by Assistant Collector of Central Excise, Bombay-I Division. The appeal against the said order was also rejected by the Appellate Collector of Central Excise, by his order dated 3-12-1975.

2. In the meantime, on an order of amalgamation having been passed by High Courts of Bombay and Karnataka in or about September, 1975, the said company stood merged with J.L. Morison, Son Jones (India) Limited whereby the assets and liabilities of Smith and Nephew (India) Limited stood transferred to, and vested in, the latter company, and it is this second company as successor-in-interest, that filed the revision petition to Governmen