ORDER
G.N. Srinivasan, Member (J)
1. The appeal itself was taken up for disposal with the consent of both sides.
2. The issue involved in this case is by Order dt. 15.12.89. The classification of the product was classified under Item 15A was Scheduled of the Central Excise Tariff. In consequence thereof the appellants were entitled to refund of Rs.2,60,129.93. The refund was sanctioned by the Assistant Commissioner in its Order dt. 15.7.93. The question involved in this matter is above applicability of section 11B of the Central Excise Act, namely passing of incidence of duty to be consumed and the applicability of the provisions relating to transfer of the duty to Consumer Welfare Fund. Shri R. Parthasarthy learned Advocate for the assessees argues that since the refund has been sanctioned how could there by any applicability of the provisions of section 11B of the Central Excise Act. He argued that there cannot be any error I do not agree with the contention. The fact remains that after the judgment of he Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India [1997 (89) ELT 247] (S.C.) which specifically held that section 11B of the Central Excise Act would be applicable to all pending proceedings. It is therefore ordered following the said judgment instant case should also be considered in the light of observation of the Supreme Court in the said case. Hence the appellant should be given a opportunity for being heard before the Assistant Commissioner or the Deputy Commissioner as the case may be who will dispose of the refund matter. Stay petitions also stand disposed of.
(Pronounced in Court)