9911796707
TMI Blog1993 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-appeal passed by Collector of Central Excise (Appeals) Bombay in Order-in-appeal No. KVV. 664/90-B.III, dated 22-11-1990/4-12-1990 rejecting the applicant company claim for rebate of excise duty of Rs. 4,567.50p paid on Sodium Bicloromate exported to Bangla Desh through the Petropole Road Customs Station. 2. The brief facts of the case are as follows. M/s. Golden Chemicals Ltd. falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GL-34/1988 dated 26-5-1988 and directing the applicant company to file the rebate claim with the proper officer. On 3-4-1990 the applicant company by Registered Post filed their rebate claim before Assistant Collector, Thane-III Division, Bombay. Assistant Collector, Thane, Division-III rejected the rebate claim as being filed after the time limit prescribed under Section 11B Central Excises Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CX-6 wherein it prescribed a procedure for export of excisable goods from duty paid stocks outside factory premises under claim for rebate of duty (para 8) :- "The Chief Accounts officer of the Maritime Collector should conduct cent percent post audit of the documents by making a reference to the Chief Accounts officer of the Collectorate from where the goods had been originally cleared on pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rebate claims and the claim was filed in time with him. Accordingly to enable the Assistant Collector, Calcutta-B to decide the rebate claims without any legal hindrance, the Order-in-appeal No. KVV-664/90-B-III, dated 22-11-1990/4-12-1990 passed by Collector of Central Excise (Appeals) Bombay and the order-in-original in C.No. V(Ch. 28)18-15/90/3707 dated 6-7-1990 passed by Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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