Relief under Rule 56A(1) may be sought later, with the matter remitted for consideration in accordance with law.

An assessee who had not claimed relief under Rule 56A(1) at the relevant time was considered eligible to seek that relief before the appropriate authority in accordance with law. The matter was remitted to the Assistant Commissioner of Central Excise, with liberty to the assessee to make the necessary application for relief in respect of duty on the intermediate product.

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Issues: Whether the assessee, having not claimed relief under Rule 56A(1) at the material time, should be permitted to apply before the appropriate authority for relief in respect of duty on the intermediate product.

Outcome: The matter was remitted to the Assistant Commissioner of Central Excise, and the assessee was given liberty to apply in accordance with law for the necessary relief.

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