9911796707
TMI Blog2001 (1) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18-4-2000 passed by the Commissioner (Appeals), Mumbai. 2.Briefly stated the facts of the case are that the Asstt. Collector sanctioned refund of Rs. 1,00,972/- being the Central Excise duty contained in the inputs used in the finished goods exported in 1991 and 1992. Pursuant to audit objections the said sanction was reviewed and an appeal was filed before the Commissioner (Appeals) by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n received from them till date. Government cannot wait indefinitely and hence proceeds to decide the matter on the basis of the available documents. 4.Government has gone through the written submissions. The Assistant Commissioner in his findings (page 7 of the O/O) had agreed with the applicants plea that they are entitled to duty drawback as well as rebate under Rule 191A. However, the confirma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sstt. Commissioner, Division VI, Ahmedabad, rejected their claims for failure to submit original duty paying documents viz. GPI's. On appeal, the Commissioner (Appeals) set aside the Asstt. Commissioner's order with direction that necessary inquiries/verification may be conducted by the jurisdictional Asstt. Commissioner incharge of M/s. Neha Garments (manufacturer of the made up articles). The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods (other than vegetable non-essential oils and tea) exported by sea vide Sl. Nos. 1 (ii) and 1(iii) reveal that the Asstt. Commissioner, Division VI, Ahmedabad, is the proper officer having jurisdiction over M/s. Neha Garments, who shall be in possession of all the documents evidencing the payment of duty on the quantity so removed and conveyed to them. Hence, it is quite strange that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision do not appear to be on sound footing and as there is no legal infirmity in the Commissioner (Appeals) order, there is no need to interfere with the same." 6.Applying the above ratio to the case now in revision, Govt. would allow the Revision Application with the direction that the jurisdictional proper officer, shall scrutinise the records by calling for the same from the factory of manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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