9911796707
TMI Blog1984 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ri J.M.K. Sekhar, Senior Departmental Representative for the respondent, the Tribunal makes the following order : 3. By his order C. No. IV/16/24/80 dated 7-10-80. the Assistant Collector of Central Excise, Madras I Division, has demanded a sum of ₹ 20,72,953.42 being the differential duty on certain quantities of TOFS removed during the period 17-11-79 to 10-1-80 from the warehouse of the appellant at Madras to M/s. Sharavathy Petro Chemicals (P) Ltd., Bangalore and M/s. Raj Lubricants, Madras, for the manufacture of transformer oil. In doing so, the Assistant Collector has observed that the appellant had not followed the procedure set out in Chapter X of the Central Excise Rules, 1944, a requirement under Notification No. 287/79- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedures under Chapter X of the Central Excise Rules, 1944. (2) Clearances were not made under cover of AR-3As but of Gate Passes and invoices. However, this is not a requirement under Chapter X but something that has developed by custom. (3) In similar circumstances, the Special Bench of the Tribunal has held that substantial compliance with Chapter X is sufficient for the grant of concession under the Rules vide Order No. B-719/83 dated 6-8-83 in the case of National Mechanical Works, Calcutta v. Collector of Central Excise, Calcutta - 1983 E.L.T. 2370 (CEGAT), and Order No. 1103-B/83 dated 1-12-83 in the case of M/s. Friends Enterprises, Jamshedpur v. Collector of Central Excise, Patna - 1984 (16) E.L.T. 360 (Tribunal) = 1984 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the procedure. 6. We note from the evidence on record that the recipient factories have L-6 licence and they had also obtained CT2 certificates for the transport of goods from the appellants factory to theirs. Two certificates have been produced, one dated 26-8-81, issued by the Superintendent of Central Excise, K.R. Puram Range, Bangalore in favour of Sharavathy Petro Chemicals Pvt. Ltd., Bangalore and another from the Superintendent of Central Excise, Range I, Madras I Division, in favour of Raj Lubricants, indicating that the removals of TOFS from the appellant s factory to the respective units had been used for the manufacture of transformer oil. These certificates would indicate that the department is satisfied about the actual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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