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of <h1>Appellate Tribunal rules on duty demand under Rule 196, emphasizing self-contained Chapter X.</h1> <h3>COLLECTOR OF C. EX., BANGALORE Versus MOTOR INDUSTRIES COMPANY LIMITED</h3> COLLECTOR OF C. EX., BANGALORE Versus MOTOR INDUSTRIES COMPANY LIMITED - 1998 (98) E.L.T. 504 (Tribunal) The Revenue appeal was against the Order-in-Appeal dated 26-9-1988 regarding the admissibility of refund on goods removed under Chapter X with a delay in AR 3 certificates. The Collector (Appeals) held that duty can be demanded under Rule 196 if goods are not received by the consignee. The Appellate Tribunal rejected the Revenue appeal, stating that Chapter X is self-contained and does not require provisions of Chapter VII. Consequential relief, if any, will be subject to amended Section 11B of the CESA, 1944.
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