2001 (10) TMI 393

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....R, for the Respondent. [Order]. -  This is an appeal for condonation of delay of 24 days beyond six months period under Notfn. No. 41/94-C.E. (N.T.), dt. 22-9-1994. 2. Shri C.D. Banga, ld. Consultant submits that the applicant in this case is the manufacturer based at Faridabad. In this particular case, the goods were exported through merchant exporter based at Ludhiana. He subm....

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....that they had applied after the expiry of 60 days. Rule 57F(4) provides that the inputs shall be returned to the factory of manufacture of final product within a period of 60 days or such extended period as Assistant Commissioner of Central Excise may allow. In view of the provisions of this rule, the finding of the lower authorities that extention should be applied within 60 days is not sustainab....

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....al Excise Rules, 1944 but this delay is to be explained. He submits that the explanation furnished by the appellants was not satisfactory inasmuch as the appellants stated that they had no control over the one time merchant exporter in this case. He submits that since the satisfactory explanation was not furnished by the appellants, therefore, the authorities below have rightly denied them the ben....