TaxTMI 
TaxTMI 
1998 (6) TMI 237
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....r the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent inspite of notice of hearing but has sent a request for decision on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant received duty paid Motor Vehicle Parts specifically for industrial purpose under Chapter X procedure. The surplus motor vehicle parts left after ....
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....6 on the Central Excise Rules, 1944 while the present case is governed by Rule 196A of the Rules and therefore the unreported order would not govern the facts of the present case. According to the appellant, the principle laid down in the unreported order would apply to the present facts also. 4. We will examine the Final Order Nos. 768 & 769/86-B. In that case, the present appellant obtai....
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....s; (iii) in the case of ..........., on the date on which such loss is discovered by the proper Officer or made known to him; (iv) in all other cases, on the date on which the notice of demand of duty is issued or on the date on which duty is paid, whichever is earlier." The four clauses prescribe different dates on which the rate of duty or tariff valuation is to be adopted. In....
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....er Rule 192 become surplus to the needs of the applicant for any reason, the applicant may, with the previous approval of the proper Officer - (i) Clear the goods on payment of duty, the rate of duty and the tariff valuation, if any, applicable to such goods being the rate and valuation, if any, in force on the date of actual removal of the goods from the appellant's premises"; 6. Admit....