1983 (11) TMI 313

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....havan, D.R., for the Respondent. 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 condone the lapse of not filing the intimation in the proof form and order refund of duty paid by the appellant. 2. This appeal coming up for orders upon perusing the records and upon hearing the ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....any, which was returned to the factory of the appellant for repulping, on the score that intimation of re-entry of the goods was not given in the proper form i.e., D. 3. On appeal the Appellate Collector of Central Excise, Hyderabad confirmed this view. 5. Before us it is urged that intimation regarding arrival of the packages of the paper board was in fact given within 24 hours by means o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....signment of such excisable goods into the factory to the proper officer in writing in the proper form within twenty-four hours of such re-entry to enable the proper officer to verify the particulars of such goods within forty-eight hours of receipt of information." (emphasis supplied) The Rule requires intimation to be given within a specified time; the purpose of such intimation is also stated....