1998 (7) TMI 338

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..... the Respondnets. [Order per : K.S. Venkataramani, Vice President]. - The appeal has been filed by the Commissioner of Central Excise and Customs, Aurangabad against the order dated 28-2-1991 passed by the Commissioner of Central Excise (Appeals), Mumbai. The facts are that respondents applied to the Jurisdictional Assistant Commissioner for transfer of Draw Die Petrol Tank which is a Die for ma .....

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..... . Shri A.R.S. Kumar, the ld. JDR referred to the grounds of appeal and submitted that though the goods were received under Chapter X procedure while Notification No. 167/79 was in force, the provisions of Chapter X of Central Excise Rules cannot be applied even after the notification itself has been withdrawn. The Respondents are not present, but have asked for decision on merits. We find tha .....

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..... ed use, then the sending out of the goods for carrying out further process will be fully covered by Rule 196BB which is specifically for the purpose in respect of excisable goods obtained under Rule 192. In such a situation, we are in agreement with the finding of the Commissioner (Appeals) that Notification 169/79 enabled appellants to receive the goods under Chapter X procedure and the withdrawa .....

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