9911796707
TMI Blog1998 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedure set out in Chapter X of the Central Excise Rules was followed. M/s. Mahadeo Fertilizers removed four consignments of sulphuric acid to M/s. Ratan Micronutrients Pvt. Ltd. on payment of duty and later on claimed refund of duty. The Assistant Commissioner rejected the refund claim under order dated 10-4-1992, holding that the sulphuric acid was removed on payment of duty as the CT-2 certificate was not received by M/s. Mahadeo Fertilisers; that observance of the procedure prescribed under Chapter X was a legal requirement. On appeal preferred by M/s. Ratan Micronutrients, the Commissioner (Appeals), under order dated 6-11-1992, remanded the matter to the Assistant Commissioner. On readjudication, the Assistant Commissioner, under ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s. Mahadeo Fertilizers Ltd. but in vain; that they were, thus, compelled to purchase sulphuric acid on payment of duty; that they had submitted D-3 intimations about the receipt of duty paid consignments which were also duly accounted for in form V Register and RT-II was submitted. They, further, submitted that Commissioner (Appeals) in his remand order had already held that remission of duty could not be denied merely because some procedural aspect of chapter X were not followed and procurement of CT-2 from department was not a serious breach relying upon the decision in Gujarat Narmada Valley Fertilisers Ltd. - 1987 (31) E.L.T. 734; C.C.E. v. Sanchen Enterprises 1990 (50) E.L.T. 528 and Hiranyakeshi SSK Niyamit v. C.C.E., 1989 (39) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first order had not considered the documentary evidence submitted to him.We also observe that department has not disputed the fact that the sulphuric acid was used by the appellants for the purpose specified in Notification No. 81/75, dated 22-3-1975 i.e. for use in the manufacture of fertilizers and that the formalities of obtaining L-6 licence and bond and security etc. had been complied with. The benefit of the Notification cannot be denied to the appellants as they have substantially complied with the requirements of Chapter X procedure. It was held by the Government of India In Re : Patco Industries - 1980 (6) E.L.T. 358 (G.O.I.) that so long as the requirements of Chapter X procedures are followed in substance to the satisfaction of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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