1993 (6) TMI 97

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....l (hereinafter referred to as applicant company) against the order-in-appeal passed by Collector of Central Excise (Appeals) Bombay in Order-in-appeal No. KVV. 664/90-B.III, dated 22-11-1990/4-12-1990 rejecting the applicant company claim for rebate of excise duty of Rs. 4,567.50p paid on Sodium Bicloromate exported to Bangla Desh through the Petropole Road Customs Station. 2. The brief facts o....

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....990 for want of jurisdiction in terms of Trade Notice No. III/GL-34/1988 dated 26-5-1988 and directing the applicant company to file the rebate claim with the proper officer. On 3-4-1990 the applicant company by Registered Post filed their rebate claim before Assistant Collector, Thane-III Division, Bombay. Assistant Collector, Thane, Division-III rejected the rebate claim as being filed after the....

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....cular No. 2/75-CX-6 dated 22-1-1975 issued from F.No. 209/9/72-CX-6 wherein it prescribed a procedure for export of excisable goods from duty paid stocks outside factory premises under claim for rebate of duty (para 8) :- "The Chief Accounts officer of the Maritime Collector should conduct cent percent post audit of the documents by making a reference to the Chief Accounts officer of the Collec....