TaxTMI 
TaxTMI 
1993 (1) TMI 180
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....s were brought back for re-processing after a period of one year, they sought for permission under their letter dated 23-8-1979 for relaxing the condition of one year. This permission was granted by the Assistant Collector (T) under his letter dated 22-7-1979. Thereupon they started receiving the duty paid goods in their Thane factory during the period August 1978 to September, 1978. On receipt, D-3 declarations were given and the goods were taken into the Thane factory. However, after receipt of the goods in the Thane factory, they found that certain more processes were required to be done for which facilities were not available in the Thane factory and the appellants, therefore, sought for permission to send the goods to their Induri fact....
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....l. 3. After hearing both the sides and perusing the available documents, I find that there is a specific permission granted by the Bombay Collectorate to transfer the goods from Thane factory to Induri factory at Pune for re-processing, though the defective goods were received for re-processing in their Thane factory. There is no allegation that any of the conditions stipulated in the aforesaid letter granting the permission for transfer has been violated. Even according to the permission granted by the Bombay Collectorate, the appellants are required to obtain the permission from the Pune Collectorate as well. Hence they had approached the Pune Collectorate and obtained the permission, which permission was granted vide letter dated 8....