1991 (3) TMI 280

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....he Respondent. [Order]. - Both the appeals are directed against the Order-in-Appeal bearing No. M-385-356/AHD-129-130/86 dated 3-12-1986 passed by the Collector of Customs (Appeals) confirming the Order-in-Original No. 1/1983 [P. No. V-68 (18-16) 82/Rebate dated 15-4-1983] and 68/2/83 [File No. V-68 (18-32) 81/Rebate/2531 dated 15-4-1983] passed by the Assistant Collector of Central Excise, ....

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....ed Representative of the appellants submitted that the duty to send the original AR4s lies on the department, as is contemplated under Rule 189 of the Central Excise Rules and because the authorities at the Border having failed to comply with the same, the party should not be penalised for the same. He also drew my attention to a letter written by the Excise Officer at Radhikapur addressed to the ....

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.... by the authorities below, it appears that the claims had been rejected only for non-production of AR 4s form for the concerned consignment. From the record it also appears that the original AR 4s were submitted before the Radhikapur excise office and when the same were, instead of being sent to Ahmedabad, were sent to Calcutta and a request was also made to resend the same to Ahmedabad. The copie....