1997 (3) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents. [Order per : Lajja Ram, Member (T)]. -  The matter was called. No one is present for the appellants M/s. Kirloskar Brothers Ltd. The matter relates to the refund of duty paid of Rs. 30,590/-. The notice for today's hearing had already been served on the appellants on 5-3-1997. There is no response. There is no request for adjournment. 2. We have heard Shri H.K. Jain, SDR....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oration activity is furnished. (iii) That is relation to the exemption under the said notification the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. 3. The appellants did not avail of the said exemption. They did not follow the procedure as set out in Chapter X of the Central Excise Rules. After clearing the goods on payment of appropriate duty, they....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification was conditional and the exemption was available only when the goods were required to be used in connection with Oil Exploration activity by ONGC or Oil India Ltd. As the exemption was conditional, the procedure under Chapter X was required to be followed. Under Chapter 10 Procedure, the applicant, who wanted to avail of the benefit of exemption notification had to file application in For....