TMI Blog2015 (11) TMI 1599X X X X Extracts X X X X X X X X Extracts X X X X ..... s - Held that:- In the monthly returns, the respondents have indicated the duty payment made by them on account of testing of tyres and tubes in the test area (of their factory) in each month and from this it can be inferred that no documents have been issued for clearance of such tyres. That therefore, testing has been carried out within the factory premises only. There is no allegation that resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39,198/- dated 1-7-2003 for refund of duty paid on goods cleared for in-house testing for the period 1998 onwards. A show cause notice was issued proposing to reject the claim on the ground of being time barred as per Section 11B and also for the reason that respondent was not able to establish with sufficient documents the payment of duty. After adjudication the order dated 14-2-2006 was passed r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtified that it conforms to the required standard of quality. 4. The Commissioner (Appeals) has observed that in the monthly returns, the respondents have indicated the duty payment made by them on account of testing of tyres and tubes in the test area (of their factory) in each month and from this it can be inferred that no documents have been issued for clearance of such tyres. That theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|