1984 (10) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the respondent, the Tribunal makes the following order : 3. By his order C. No. IV/16/24/80 dated 7-10-80. the Assistant Collector of Central Excise, Madras I Division, has demanded a sum of ₹ 20,72,953.42 being the differential duty on certain quantities of TOFS removed during the period 17-11-79 to 10-1-80 from the warehouse of the appellant at Madras to M/s. Sharavathy Petro Chemicals (P) Ltd., Bangalore and M/s. Raj Lubricants, Madras, for the manufacture of transformer oil. In doing so, the Assistant Collector has observed that the appellant had not followed the procedure set out in Chapter X of the Central Excise Rules, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsformer oil. Hence there is substantial compliance of the procedures under Chapter X of the Central Excise Rules, 1944. (2) Clearances were not made under cover of AR-3As but of Gate Passes and invoices. However, this is not a requirement under Chapter X but something that has developed by custom. (3) In similar circumstances, the Special Bench of the Tribunal has held that substantial compliance with Chapter X is sufficient for the grant of concession under the Rules vide Order No. B-719/83 dated 6-8-83 in the case of National Mechanical Works, Calcutta v. Collector of Central Excise, Calcutta - 1983 E.L.T. 2370 (CEGAT), and Order No. 1103-B/83 dated 1-12-83 in the case of M/s. Friends Enterprises, Jamshedpur v. Collector of C....