9911796707
TMI Blog1987 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... -1977 (as amended by Notification No. 295/77 dated 28-9-1977) the appellant firm by their letter dated 11-7-1977 requested the authorities for granting them the permission under the said notification. Since they could not work out the ratio of inputs used in the manufacture of every unit of the finished product they could not avail the benefit of the said notification. They had, however, been intimating the department about receipt of duty paid goods and taking credit in respect thereof under relevant D-3 forms. In view of their difficulty to arrive at the ratio of input in the finished product they requested the department to guide and educate them to work out the ratio. Ultimately they were able to formulate a detailed statement of the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n time and hence admissible if the conditions of notification 178/77 dated 18-6-1977 and Notification No. 201/79 dated 4-6-1979 (as amended by Notification No. 5/81) are fulfilled. The lower appellate authority has also held that the appellant s plea that they could not furnish the statement of input-output ratio without the guidance of the departmental officers before 30-5-1979 is not tenable. He has, therefore, found that the declaration in terms of Notification number 178/77 as amended by Notification No. 295/77 can be considered as having been filed on 30-5-1979. In other words, taking all the findings of the lower appellate authority into account, the appellants appear to become entitled to refund of duty only for the month of June 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority. We are inclined to agree with the pleas of the learned consultant for the appellant firm that statement of input-output ratio could not be submitted by them due to practical difficulties which had ultimately to be sorted out on the basis of discussion of the departmental officers only on 30-5-1979 approval to which was given on 30-7-1979. Once this statement has been approved the approval should be deemed to relate back to the date of application for availing the benefit of Notification No. 178/77 i.e. the date of their letter dated 11-7-1977. It is not controverted that the appellants had been receiving duty paid abrasive grains and that these have been utilised in the manufacture of the finished product, namely grinding whee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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