1982 (1) TMI 194

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..... at the time of personal hearing. 2. Briefly stated, the facts of the case are that as per the records the petitioners received 2,48,900 Bipistrap capsules from M/s. Vijay Pharma and taken credit of the duty paid on the same in the accounts maintained by them as per Rules 56A read with Rule 173K on 30-9-77. On the same day they intimated the proper officer of the department about the receipt of .....

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..... e Appellate Collector held that there was a lapse on the part of the petitioners in that they did not wait for 48 hours as required under Rule 173K and that the petitioners had not satisfactorily explained their haste in taking the goods into consumption without waiting for the departmental officers to examine the goods. So also he held that there was no satisfactory explanation about the shortage .....

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..... have governed their case and not the Rule in its amended form which was taken into account by the Appellate Collector in rejecting their appeal. The Advocate elaborated that it was only the emended Rule which required the manufacturers to wait for the officers for a certain period before taking the goods into use for further processing under Rule 56A of the Central Excise Rules and that at the ma .....

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..... within 24 hours of its receipt to enable the proper officer, if he deems it necessary, to identify the material or component parts or finished product and verify the actual quantity thereof. The Government further consider that according to the said provision it was not necessary for the petitioners to wait at all for any verification of the goods received by them in their premises under the said .....

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..... rtage of 1,400 capsules however Government hold that there is no provision in Rule 56A to give credit in respect of the duty paid on the goods lost and as such they could not escape their liability for payment of duty on the same. 6. The Government accordingly set aside the order-in-appeal and allow the revision application except to the extent that it relates to demand of duty on the shortage .....

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