1983 (6) TMI 200

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....udhury, Sr. D.R., for the Respondents. ORDER 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 order refund of Central Excise duty amounting to Rs. 1,01,810.94. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri S. Venkataraman, Advocate....

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....ompletion of processing, quantity obtained after processing and loss, if any etc. When the matter was agitated in appeal, the Collector of Central Excise (Appeals), Madras, vide his C. No. V/4-II/7/82, dated 2-11-1982 noted that accounting has to be to the satisfaction of the Assistant Collector; this not having been done, the order of the Assistant Collector was correct in law. 4. Before ....

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....particular gate pass under which it was cleared on payment of duty. The endorsement of the Superintendent should ordinarily to be held to mean that whatever check he had to exercise in this regard has been done and the details as given in the D. 3 form, to the extent verifiable and needed to be verified has been found correct. 5. The Senior Departmental Representative made a point that sat....

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.... had in fact been carried out. 6. The other point taken up in the order of the Assistant Collector is that certain details of processing are not found in Form V. Form V is an account prescribed by the Department itself. If it does not contain columns relating to data which is now asked for and is not available, the appellants cannot be blamed for the non-availability. Whoever designed the ....