1991 (9) TMI 96

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....for refund of Rs. 67,951.80 as excise duty on goods exported on 4-9-1988. The claim was filed well beyond the stipulated period of six months under Rule 12 of the Central Excise Rules, 1944 read with Section 11B of the Central Excises and Salt Act, 1944. But it is pleaded that the assessment of Central Excise duty was made under the provisions of Rule 173C(11) and since the assessment is still pen....

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....sment for the purpose of Explanation B(e) under Section 11B(5) Central Excise Act or not. The learned Advocate was specifically required to provide authority to hold that it was so, but no such authority has been given. Government observe that the Rule 173C(11) does away with the need for filing a price list as required under sub-rule (1) to (6) of Rule 173C. It does not mean that assessments i....

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.... (i) The importer is unable to produce any document. (ii) The importer is unable to furnish any relevant information. (iii) The officer thinks it is necessary to subject the goods to chemical or other test. (iv) The officer needs to make further enquiry for assessing the duty. In this case none of the above contingencies is available. In view of the above it is difficult to uphold p....