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TMI Blog2006 (2) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bharucha and H.V. Mehta, for the Respondent. JUDGMENT Heard Learned Counsel for the petitioners and the respondents. In this petition, the petitioners have challenged the order passed by the Joint Secretary, Government of India dated 16th September, 1993 wherein the appeal filed against the Order-in-Original dated 8-2-1993 has been rejected. 2. In the present case, the dispute pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the petitioners had cleared the chassis to body building and after the process of body building, the identity of the chassis was completely lost and a completely new product had emerged and, therefore, in the absence of any duty paying documents, it was not possible to establish from the shipping bills that the very same chassis manufactured by the petitioners have been exported. 4. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government may, from time to time, by notification in the Official Gazette, grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, mode of transport, and other allied matters as may be specified therein. Provided that if the Collector is satisfied that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the Commissioner of Customs or any other appropriate authority to pass a fresh order on the application seeking rebate after verifying from the records regarding the duty paid chassis manufactured by the petitioners exported as motor vehicles. 8. Petition accordingly succeeds. Rule is made absolute in terms of prayer clause (a) (b). However, there will be no order as to costs. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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