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TMI Blog2001 (10) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal for condonation of delay of 24 days beyond six months period under Notfn. No. 41/94-C.E. (N.T.), dt. 22-9-1994. 2. Shri C.D. Banga, ld. Consultant submits that the applicant in this case is the manufacturer based at Faridabad. In this particular case, the goods were exported through merchant exporter based at Ludhiana. He submits that the appellant had no control over the merch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 57F(4) provides that the inputs shall be returned to the factory of manufacture of final product within a period of 60 days or such extended period as Assistant Commissioner of Central Excise may allow. In view of the provisions of this rule, the finding of the lower authorities that extention should be applied within 60 days is not sustainable. The request made by a manufacturer for extention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the explanation furnished by the appellants was not satisfactory inasmuch as the appellants stated that they had no control over the one time merchant exporter in this case. He submits that since the satisfactory explanation was not furnished by the appellants, therefore, the authorities below have rightly denied them the benefit without extending time limit beyond six months. He, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I note that in the instant case the goods were exported not within six months but there was delay of 24 days in the export of the goods. This delay has been explained by stating that the appellant had no control over the exporter merchant in exporting the goods. I note that the delay is only of 24 days. Duty was paid on the goods. Delay cannot be termed as an inordinate delay. In the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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