1987 (4) TMI 243

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....ion in the Order No. 935/86 WRB dated 8th August, 1986 on the appeal No. 210/84 filed by the Collector of Central Excise, Bombay-I. Under this application, two points of law were framed by the Collector of Central Excise, Bombay-I. But during the course of the arguments on behalf of the Collector, the learned S.D.R. submitted that the only point, which arose out of the Tribunal's order and which required reference, would be reframed as follows : Whether the specific provisions of Rule 173-G(2)(vii) should not have been availed of by the assessee M/s. Parle Products Ltd. in preference to the general provisions of Rule 11 of the Central Excise Rules, 1944 as in force at the relevant time. 2. In support of the revised point of law framed....

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....h Court would help the Department in administering the law correctly. Accordingly, he submitted that the point of law as revised, may be referred to the Hon'ble High Court for clarification. 3. On behalf of the Respondent, the learned Advocate contended that Rule 11 had been deleted. In these circumstances, there would be no practical effect of the Hon'ble High Court's ruling on the implementation of Rule 11. Therefore, there was no purpose in making the reference to the High Court as prayed by the Collector. Apart from this, the remedies available to the assessee under Rule 173-G and Rule 11 were not mutually exclusive and it was up to the assessee to choose whichever remedy he liked for seeking the relief. Apart from this, the provisio....

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....essee in seeking the relief as per Rule 173-G(2) and Rule 11. The Tribunal's decision did not imply that for the grant of refund under Rule 11, the requirements of Rule 173-G(2) should have been satisfied. In fact as held in the Tribunal's order both are separate procedural Rules for availing of relief of duty, the refund of which is due to the assessee. In the first remedy available under Rule 173-G(2), the assessee himself can avail of the relief by taking the credit after he has cancelled the Gate Pass, provided the intimation of the cancellation is given to the Central Excise authorities. In the other case, the assessee has to make a claim to the Asstt. Collector for the refund of the amount involved. It has not been laid down anywhere ....