MODERN WOOLLEN MILLS (P) LTD. Vs. CCE

JUDGEMENT

(1.) THE appellants filed this appeal against the order -in -appeal passed by the Collector of Central Excise (Appeals). In the impugned order the refund claim filed by the appellants rejected on the ground that duty was not paid under protest.

(2.) THE brief facts of the case are that the appellants are engaged in the manufacture of Grey Woollen Yarn. The Notification No. 235/76 -CE dated 3.8.1976 provides different rates of tariff for grey and processed woollen yarn. The Tariff value for grey woollen yarn was Rs. 30/ - per Kg. and for processed woollen yarn was Rs. 37.50 per Kg. The appellants claimed in respect of grey woollen yam the tariff value of Rs. 30/ - per Kg. The Supdt. of Central Excise made objection that the view of the appellants is not correct as the grey woollen yarn in question was a processed yam. Therefore, the tariff value for this yarn is at the rate of Rs. 37.50 per kg. and the Supdt. also directed the appellants to pay the differential duty.

(3.) THE Assistant Collector Central Excise sanctioned the refund vide order dated 8.3.1984, the Revenue filed appeal against this appeal of sanctioning refund and the Collector (Appeals) in the impugned order held that appellants had not paid duty under protest. Therefore, the refund claimed is not maintainable.