9911796707
TMI Blog1988 (8) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of oxygen gas free of duty from the appellants under Notification No. 224/75-C.E., dated 15.11.1975 which provided that oxygen gas falling under T.I. 14H of C.E. Tariff was exempted from the payment of the whole of central excise duty provided that the gas was used in the factory of production for the manufacture of products falling under T.I. 25, 26 and 26AA, and if such use was elsewhere than in the factory of production, then the procedure set out in Chapter X of the Central Excise Rules was to be observed. The refund claim was submitted on the ground that Chapter X procedure was followed in respect of the clearances made during the period from 1.4.1982 to 10.6.1982, and hence no duty was payable thereon in terms of the above notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be followed. L-6 licence holder did not comply with the procedure. There is no provision to refund duty paid in this case. 4. We have considered the records placed before us and the arguments of both sides. The relevant provisions applicable to the facts of the present case are Rules 192, 193 and 194 of the Central Excise Rules. The requirements under Rule 192 are that (i) a permission to avail of the procedure under Chapter X and a central excise licence are to be obtained and (ii) bond with adequate surety/security is to be furnished. From the copies of the documents filed before us we find that L-6 licence No. L-6 No.1/Oxygen/IISCO II/Kulti/78, dated 6.7.1978 issued under Rules 174 and 192 in favour of M/s. Indian Iron and Steel Co. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92 were fulfilled in this case. 5. Rule 193 ibid provides that the goods obtained under Rule 192 shall be transported immediately from the supplying to the processing factory. The goods are also required to be covered by the transport permit. There is no dispute about the fulfilment of these requirements in this case. 6. Rule 194 requires that the goods on receipt, should be stored in the store room, a register in proper form should be maintained showing the quantity of excisable goods received in the store room and quantity used in the industrial process, each consignment of goods should be stored separately, distinctly marked, and a monthly return should be submitted within 7 days after the close of the month. Shri Mathur has stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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