1998 (9) TMI 299

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....r the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Rajasthan Communications Ltd., against the impugned order dated 25-11-1991 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The refund claim of Rs. 1,94,985/- filed by the appellants has been rejected by the Assistant Collector on the ground that they did not follow the p....

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....hey were repaired on return of the goods. This was entered in Form V stored separately in the duty paid godowns and a D-3 intimation was sent to the Excise authorities; that after the repairs were completed on 7-9-1989, they submitted a refund claim of Rs. 1,94,985/- on 8-9-1989. According to them, they have complied with all the conditions of Rule 173L substantially and the order passed by the As....

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....hat in the instant case, the account of the defective goods up to the receipt stage was clearly established but the goods taken for processing and thereafter the goods cleared on payment of duty could not be co-related and established to be the same. In view of this categorical finding and since the party has not substantiated their claim even before us with sufficient evidence to co-relate that t....