1984 (1) TMI 323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts. Shri Krishan Kumar, JDR, for the Respondents. ORDER These appeals arise out of the Order Nos. S/49-121/80 DBK, dated 24-7-1980 and No. S/49-158/80 DBK, dated 25-9-1980 passed by the Appellate Collector by which he rejected the appellants claim for drawback. Feeling aggrieved, the appellants preferred a revision application before the Central Government which stood statutorily transfer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sub-serial No. 1303 of the drawback schedule of 1978-79. The Assistant Collector who considered the claim rejected the same on the ground that no drawback was admissible for their products under sub-serial No. 1303. In appeal the Appellate Collector confirmed the orders passed by the Assistant Collector. 4. During the hearing Shri S. Vishwanathan the authorised representative of the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he effective period as 14-11-1977 to 18-9-1980 for the product Colour Chem Black FBRK and the effective period as 14-2-1978 to 13-12-1980 for their product Colour Chem Black FPV. Shri Vishwanathan submitted that the learned Assistant Collector was not justified in disposing of the drawback claims without waiting for the fixation of brand rate. He also submitted that at the appellate stage before t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it would have been open to the appellants to approach the drawback department and they have not done so and as such their appeals may be dismissed. 6. We have considered the submissions made on both sides. From the records we find that the appellants as early as on 18th April, 1980 did make a request to the Assistant Collector to keep pending their drawback claims till the brand rate is f....