9911796707
TMI Blog1993 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... 35EE of the Central Excises Salt Act, 1944 dated 12-11-1991 was issued to M/s. Highland Dye Works (hereinafter called as 'respondents') seeking to set aside the said order on the grounds that originally goods were cleared for export under Rule 12 of Central Excise Rules, 1944 but later received back for reprocessing; that applying explanation (B)(b) to the Section 11B Central Excises Salt Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. also under which these goods were originally cleared. 3. After export of goods rebate claims were preferred under Rule 12 before the Asstt. Collector (Ref.) on 2-7-1990, 24-7-1990 and 28-8-1990. However, Asstt. Collector (Ref.) rejected these claims as time-barred in terms of explanation (B)(b) to Section 11B which reads as follows :- (B) "relevant date" means, - (a).................. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia, or 4. Shri Srikant S. Shetty appearing on behalf of the respondents was heard on 27-12-1991 when they reiterated their written submissions. Succinctly stated these are that in terms of Notification No. 197/62 dated 17-11-1962 the rebate claims had been filed within 6 months from the date on which the ship loaded with such goods left India. They also relied on the circular No. 58/79-CX-6 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to the duty paid in the first instance, under Rule 173M(2) and again cleared the goods for export either by paying the duty subsequent to remaking, refining, reconditioning etc. or under bond i.e. they should have followed the export procedure ab initio. Apparently this has not been done. 6. Government appreciate the fact that the issue before it is only limited to as to which su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the circumstances of the case and in the interest of the export Government set aside the orders of both the lower authorities and remit the case to the Assistant Collector. He shall put up the same to the Collector for consideration whether he will like to allow the claim by condoning non-compliance of some conditions of the notifications issued under Rule 12 i.e. the goods had not been exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
