1993 (2) TMI 218

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..... ppeal against the order of the Collector (Appeals) No. GSM-716/89-Ahd., dated 30-3-1989. 2. The facts of the case are that the appellants, who are manufacturers of Vanaspati despatched 550 tins of Vanaspati each weighing 16.5 kgs. net, under cover of 4 gate passes. However, it is reported that when the goods were in transit to the first destination, the truck carrying these goods met with an acc .....

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..... d by both the authorities and hence the present appeal before the Tribunal. 3. Though in the show cause notice, the allegation is made that no police report regarding the accident was filed and the batch number has not been given, the refund has been rejected mainly on the ground that refund cannot be granted in respect of open packages containing goods with concessional rate of duty. Rule 173L3 .....

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..... the goods were not in open condition and the tins were found to be damaged resulting in shortage. I am also unable to appreciate as to how not filing the police report could be a factor in rejecting the refund claim especially, when the department admits that all the 550 tins cleared under 4 gate passes have been returned back in damaged condition. Whatever be the cause for the damage, the fact th .....

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