1993 (1) TMI 180

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..... were brought back for re-processing after a period of one year, they sought for permission under their letter dated 23-8-1979 for relaxing the condition of one year. This permission was granted by the Assistant Collector (T) under his letter dated 22-7-1979. Thereupon they started receiving the duty paid goods in their Thane factory during the period August 1978 to September, 1978. On receipt, D-3 declarations were given and the goods were taken into the Thane factory. However, after receipt of the goods in the Thane factory, they found that certain more processes were required to be done for which facilities were not available in the Thane factory and the appellants, therefore, sought for permission to send the goods to their Induri facto .....

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..... . 3. After hearing both the sides and perusing the available documents, I find that there is a specific permission granted by the Bombay Collectorate to transfer the goods from Thane factory to Induri factory at Pune for re-processing, though the defective goods were received for re-processing in their Thane factory. There is no allegation that any of the conditions stipulated in the aforesaid letter granting the permission for transfer has been violated. Even according to the permission granted by the Bombay Collectorate, the appellants are required to obtain the permission from the Pune Collectorate as well. Hence they had approached the Pune Collectorate and obtained the permission, which permission was granted vide letter dated 8-5-19 .....

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..... heir factory at Induri without taking any permission from the Department, then the position may be somewhat different. Here they have approached the Collectors at Bombay as well as at Pune and obtained permission for transferring the defective goods received in Thane factory to their Induri factory for re-processing subject to certain conditions. Hence the factory in which the defective goods could be deemed to have been received for re-processing as approved by the Department in this case is the factory at Induri, when reprocessing has been done within six months from the date of re-entry of the goods at Induri factory, that should be deemed to be the compliance of the requirement of sub-rule (3) of Rule 173L. There is no allegation that n .....

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