The classification list filed by the appellants was kept pending and was number approved by the Assistant Collector of Customs since there was a dispute as to whether the appellants were to be companysidered as the manufacturers of the goods or whether Coromandal Fertilizers Ltd. were the manufacturers.
In the said petition, the appellants had also challenged the vires of Section 11B of the Central Excises and Salt Act which was introduced by the Amending Act 40 of 1991.
On an appeal, the Collector Appeals by his order dated 4th August, 1981 upheld the order of the Assistant Collector.
Carbon dioxide is one of the companymodities mentioned in the Notification.
On further appeal to the Central Excise and Gold Control Appellate Tribunal CEGAT , the CEGAT rejected the appeal of the appellants by its order dated 24th April, 1987 upholding the companytention of the department that the refund claim having been filed beyond the period of six months from the date of payment of duty, it was barred by limitation under Rule 11 of the Central Excise Rules, 1944.
71/78, dated 1st March, 1978 under which full exemption was granted upto an aggregate value number exceeding rupees five lakhs, in respect of certain goods specified in the said Notification which were cleared on or after 1st April of any financial year.
939/79, dated 30th October, 1979.
Ultimately an order was passed in favour of the appellants by the Government of India being Revision Order No.
The appellants filed Writ Petition being No.
2155 of 1988 before the Andhra Pradesh High Court challenging the above order of CEGAT.
After the filing of the refund claim, the classification list of 23rd March, 1978 was finally approved with effect from 1 4 1978 on 24th April, 1980.
The appellants who had, in the meanwhile, cleared their goods on payment of duty, filed a refund claim on 4 1 1980 in respect of the duty paid by them from 1 4 1978 to 25 7 1978.
The claim of the appellants for refund was rejected as time barred by the Assistant Collector in view of Rule 11 of the Central Excise Rules, 1944.
Sujata V. Manohar and V.N. Khare, JJ.
The appellants manufacture liquid pure carbon dioxide for use in softdrinks, fire extinguishers and other industrial uses.
The appellants filed a classification list on 23rd March, 1978 claiming exemption from the payment of excise duty in respect of carbon dioxide manufactured and cleared by them on the basis of a Notification No.
In the meanwhile, on 5th July, 1979 the Superintendent of Central Excise informed the appellants that they were eligible for exemption under the said Notification.
