2001 (1) TMI 106

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....eal No. RJB/169/M-II/2000, dated 18-4-2000 passed by the Commissioner (Appeals), Mumbai. 2.Briefly stated the facts of the case are that the Asstt. Collector sanctioned refund of Rs. 1,00,972/- being the Central Excise duty contained in the inputs used in the finished goods exported in 1991 and 1992. Pursuant to audit objections the said sanction was reviewed and an appeal was filed before the ....

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....s nor any communication has been received from them till date. Government cannot wait indefinitely and hence proceeds to decide the matter on the basis of the available documents. 4.Government has gone through the written submissions. The Assistant Commissioner in his findings (page 7 of the O/O) had agreed with the applicants plea that they are entitled to duty drawback as well as rebate under....

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.... the manufacture of exported goods. Asstt. Commissioner, Division VI, Ahmedabad, rejected their claims for failure to submit original duty paying documents viz. GPI's. On appeal, the Commissioner (Appeals) set aside the Asstt. Commissioner's order with direction that necessary inquiries/verification may be conducted by the jurisdictional Asstt. Commissioner incharge of M/s. Neha Garments (manufact....

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....ing Application for rebate of duty on excisable goods (other than vegetable non-essential oils and tea) exported by sea vide Sl. Nos. 1 (ii) and 1(iii) reveal that the Asstt. Commissioner, Division VI, Ahmedabad, is the proper officer having jurisdiction over M/s. Neha Garments, who shall be in possession of all the documents evidencing the payment of duty on the quantity so removed and conveyed t....