1983 (7) TMI 319

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....RDER Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order No. 274 of 1982 dated 31-8-1982 passed by the Central Board of Excise and Customs and grant rebate of excise duty amounting to ₹ 32,706.62. 2. This appeal coming up for orders upon perusing the records and upon he....

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....h the appellants have contended that the delay in filing the claim was on account of the delayed endorsement by the Customs on the relevant AR 4A forms no evidence is forthcoming as to whether the delay was on account of Customs or because of deficiencies on the part of the appellant themselves. There is also no explanation as to whether the claims could not be lodged in time followed up by duly e....

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....rough the Madras Port. As in filing a claim, the Company's AR 4A form has also to be enclosed, this could not be filed earlier, (c) in any case, in terms of the proviso to Rule 12 of the Central Excise Rules, 1944, the Collector can condone the delay in the filing of claims. 5. On the first point, the matter was referred to the Senior Departmental Representative, who, after checking with the....

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.... of the claim within a period of six months referred to in Section 11B is a condition incorporated in the notification, and any of the conditions laid down in the notification issued under Rule 12 can be waived by the Collector, the Collector can condone the delay in the present case. The prescription of a time-limit within which a claim for rebate has to be made is one under the Act itself. In ca....