1984 (11) TMI 190 - AT - Central Excise

Summary

Issues involved: Competence of Collector (Appeals) to exercise powers under Rule 12 of Central Excises Rules, 1944.

Summary:
The appeal before the Appellate Tribunal CEGAT, Madras was filed under Section 35B of the Central Excises and Salt Act, 1944. The appellant sought to set aside an order passed by the Collector of Central Excise (Appeals), Madras and restore the original order of the Assistant Collector of Central Excise, Kakinada Division. The Tribunal, after considering the records and hearing arguments, made the following order.

The appeal was against the Collector (Appeals) condoning breaches of conditions under Rule 12 of the Central Excises Rules, 1944 and allowing a rebate claim for exported cotton terry towels. The appellant contended that the Collector (Appeals) lacked competence to exercise powers under Rule 12. The Tribunal referred to a previous decision involving the Collector of Central Excise, Bombay-I, where it was observed that the Collector has the legal authority to condone minor lapses under Rule 12. The Tribunal upheld the Collector's order, stating that it was fair and equitable, dismissing the appeal filed by the Deputy Collector of Central Excise, Bombay-I. The present appeal was also dismissed in line with the decision of the West Regional Bench.