1991 (2) TMI 150

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....tral Excise, Bangalore-1 under his file No. IV/3/134/1990 (Appeals) challenging the order-in-appeal No. 46/90(B) dated 13-2-1990 passed by Collector, Central Excise (Appeals), Madras. 2. Briefly stated the facts of the case are that M/s. Tata Tea Ltd., submitted 25 rebate claims for duty paid on tea used in blended tea exported after 9-9-1986. Under Notification No. 409/86, such rebate claims a....

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....t aside with a direction to reconsider the rebate claims based on subsidiary documentary evidence. The Collector (Appeals), therein took into account Notification No. 16/88 dated 4-3-1988; and Cochin Collectorate Trade Notice No. 184/86 dated 13-1-1987. 4. In the review proposal, the interpretation given by the Collector of Central Excise, Bangalore, is with reference to clause (5) of the origi....

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....ions reliance on primary documents seems essential, in respect of tea purchased in auctions/the details have to be furnished as per broker's certificate. It is clear, therefore, that the original gate pass etc. need not be referred to but the details have to be furnished as per broker's certificate. Cochin Collectorate Trade Notice 184/86 Vide this Trade Notice the Collectorate has only give....

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....rtificate has to be annexed with Form 'B'. 6. Thus, in the circumstances of the case before the Government where tea is purchased in auctions it is apparent that insistence on gate passes is not mandatory. In that view of the matter order of Collector does not suffer from any infirmity and Govt. does not feel it necessary to interfere with impugned order. It is however, clarified that the de....