1993 (5) TMI 40

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed by Collector of Central Excise (Appeals), Bombay, a show cause notice under Section 35EE of the Central Excises & Salt Act, 1944 dated 12-11-1991 was issued to M/s. Highland Dye Works (hereinafter called as 'respondents') seeking to set aside the said order on the grounds that originally goods were cleared for export under Rule 12 of Central Excise Rules, 1944 but later received back for repro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 41 dated 6-6-1990, GP 1 No. 142 dated 6-6-1990 mentioning the original AR 4A and GP 1 Nos. also under which these goods were originally cleared. 3. After export of goods rebate claims were preferred under Rule 12 before the Asstt. Collector (Ref.) on 2-7-1990, 24-7-1990 and 28-8-1990. However, Asstt. Collector (Ref.) rejected these claims as time-barred in terms of explanation (B)(b) to Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or 4. Shri Srikant S. Shetty appearing on behalf of the respondents was heard on 27-12-1991 when they reiterated their written submissions. Succinctly stated these are that in terms of Notification No. 197/62 dated 17-11-1962 the rebate claims had been filed within 6 months from the date on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duty as has been allowed in this case. In the normal course the party should have applied for refund with reference to the duty paid in the first instance, under Rule 173M(2) and again cleared the goods for export either by paying the duty subsequent to remaking, refining, reconditioning etc. or under bond i.e. they should have followed the export procedure ab initio. Apparently this has not been....