2000 (11) TMI 672

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....., dated 2-6-1981 and without following the prescribed procedure as applicable to such units. 2. The appellants are a 100% E.O.U. engaged in the manufacture of fine jute yarn/twine with effect from 1-7-1982. But due to fire accident on 23-12-1986 in the Unit, the appellant had to convert the same to Domestic Tariff Area Unit (DTAU) with the sanction of the Hon'ble High Court at Calcutta. As the Unit failed to comply with the customs formalities in respect of debonding of the plant and machinery, the Hon'ble High Court vacated their earlier order and with effect from 3-4-1992 the Unit was treated as 100% E.O.U. As per Notification No. 123/81, a 100% E.O.U. is authorised to consume certain specified excisable goods including pack sheets....

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....it was a 100% EOU as per the Hon'ble High Court order dated 3-4-1992. The appellant accordingly, submitted the said claim on 1-10-1992 for refund of the central excise duty paid on the pack sheets which the appellant was forced to do in view of the Superintedent's action in cancellation of the CT-3 dated 2-6-1992. The said refund claim was rejected by the Asstt. Collr. The appellant's appeal before Commissioner (Appeals) also met with the same fate. Hence, this appeal before the Tribunal. 3. Shri P.R. Biswas, learned Consultant appearing for the appellants, submits that it was the Superintendent of C. Ex. who prevented the appellant in obtaining non-duty paid pack sheets under CT-3 during the relevant period and, therefore, the appell....