1985 (3) TMI 286

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....ER The Assistant Collector of Central Excise, Eluru, vide Order No. 11/83 in C. No. V/14-B/18/25/82 MP-1, dated 27-4-1983 rejected a claim for refund of duty paid on two Gate Pass Nos. 4477 and 4478, dated 11-11-1980 as barred by limitation under Section 11-B of the CentraL Excises and Salt Act, 1944. He noted that the appellants M/s. Andhra Sugars Limited, claimed to have cancelled the two gate ....

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....ication of proviso (vii) to Rule 173G(2), the Collector of Central Excise (Appeals), has missed an important point. According to the Department, it is not only necessary for the assessee to send an intimation to the proper officer but he must do so the next day following the day on which such gate pass is cancelled. In the present case. Gate Passes are dated 11-11-1980; the intimation was dated 12....

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.... To our mind, it appears that this is an important safeguard. In the circumstances to which the Senior Departmental Representative referred to, such safeguards cannot be lightly brushed aside. 5. The Senior Departmental Representative further pointed out that in letter No. CFK/CE/80, dated the 12th November, 1980, the respondent had merely informed the Superintendent of the cancellation of t....