1999 (10) TMI 145

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....pondents. [Order per : C.N.B. Nair, Member (T)]. - The dispute relates to grant of rebate of Central Excise Duty. The appellants had exported pipes and tubes after paying Central Excise Duty. The duty so paid was ordered as rebate to them by the Assistant Commissioner. Not satisfied with this order an appeal was filed before the Commissioner (Appeals), Bhopal contending that rebate should be wo....

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....in the impugned order but a copy of the instruction of 1986 which has been relied upon in the impugned order is neither in the records of the case nor available with the DR. 4. Rule 12 of the Central Excise Rules relate to rebate of duty. It reads as under:- "The Central Government may, from time to time, by notification in the Official Gazette, grant rebate of - (a) duty paid on the excis....