9911796707
TMI Blog1984 (1) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appeals arise out of the Order Nos. S/49-121/80 DBK, dated 24-7-1980 and No. S/49-158/80 DBK, dated 25-9-1980 passed by the Appellate Collector by which he rejected the appellants claim for drawback. Feeling aggrieved, the appellants preferred a revision application before the Central Government which stood statutorily transferred to the Tribunal for being heard as an appeal. When the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor who considered the claim rejected the same on the ground that no drawback was admissible for their products under sub-serial No. 1303. In appeal the Appellate Collector confirmed the orders passed by the Assistant Collector. 4. During the hearing Shri S. Vishwanathan the authorised representative of the appellants brought to our notice that by reason of the classification made by the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FBRK and the effective period as 14-2-1978 to 13-12-1980 for their product Colour Chem Black FPV. Shri Vishwanathan submitted that the learned Assistant Collector was not justified in disposing of the drawback claims without waiting for the fixation of brand rate. He also submitted that at the appellate stage before the Appellate Collector the appellants have explained the circumstances under whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have not done so and as such their appeals may be dismissed. 6. We have considered the submissions made on both sides. From the records we find that the appellants as early as on 18th April, 1980 did make a request to the Assistant Collector to keep pending their drawback claims till the brand rate is fixed by the Government of India but then in his order the Assistant Collector has not consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice. We, therefore, set aside the orders of both the authorities and remand the case for fresh consideration to the Assistant Collector in the light of the observations contained in this order. The Assistant Collector shall also consider the claim under sub-rerial No. 1401 by reason of the brand rate fixed by the Govt. of India in their order dated 17th Nov., 1980. The Assistant Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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