1994 (12) TMI 97

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....peal No. 35/94(C), dated 21-3-1994 passed by Collector of Central Excise (Appeals), Cochin. The case relates to grant of rebate claim on collapsible tubes used for packing tooth paste exported to U.S.S.R. 2. Shri C. Chidambaram, Consultant, representing the applicants was heard on 13-12-1994. According to the learned Consultant, in this case they had applied on 12-2-1990 to the Central Excise A....

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....t it was only on 24-7-1992 that they were informed of ex post facto permission having been granted for working under Rule 191A; in the meanwhile exports had been effected. 3. In short, the applicants had sought permission to follow Rule 191A procedure on 12-2-1990. This request was rejected by Asstt. Collector vide order-in-original No. 120/90, dated 29-10-1990. But on appeal, Collector (Appeal....

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....o the grant of ex post facto approval on 24-7-1992 to work under Rule 191A, the goods having been exported under AR4A procedures not in dispute, the applicants request to treat their application dated 1-6-1990 as one having been made under 191A, particularly as list `B' attached to Form `B' talks of Rule 191A itself is well founded (It is seen that in the main body of the letter also they had ment....