1997 (10) TMI 184 - AT - Central Excise

Summary

The Revenue appeal was against the Order-in-Appeal dated 26-9-1988 regarding the admissibility of refund on goods removed under Chapter X with a delay in AR 3 certificates. The Collector (Appeals) held that duty can be demanded under Rule 196 if goods are not received by the consignee. The Appellate Tribunal rejected the Revenue appeal, stating that Chapter X is self-contained and does not require provisions of Chapter VII. Consequential relief, if any, will be subject to amended Section 11B of the CESA, 1944.