2004 (8) TMI 438

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..... Respondent. [Order per : M.P. Bohra, Member (J)]. - This appeal has been filed against the order dated 15-9-03 passed by Commr. of Appeals, Central Excise & Customs, BBSR. He upheld the impugned order and rejected the appeal. Heard Shri B.J. Mookherjee, Advocate for appellant and Shri J.R. Madhium, JDR for Respondent. Learned Advocate for appellant submits that the refund claim has been rejec .....

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..... of AR-4s to the authority concerned along with the refund claim. The appellant failed to produce duplicate copy of AR-4s and, therefore, the adjudicating authority has rightly rejected the refund claim. 3. In present case the refund claim of appellant has been rejected on the sole ground that duplicate copies of the AR-4s documents were not received by the Central Excise Rebate Sanctioning A .....

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..... d the duplicate copies of AR-4s to Asstt. Commr., Central Excise and Customs, Rourkella. Party cannot be penalised for the fault of the Customs authority. 4. In view of above discussion the appeal deserves to be allowed. Consequently, we allow the appeal and set aside the order-in-original and order-in- appeal with consequential relief to appellant.
Case laws, Decisions, Judgements, Orde .....

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