2000 (7) TMI 115

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..... Commr.(A)/469/AHD/ 99, dated 16-12-1999 passed by the Commissioner (Appeals), Vadodara. 2. Briefly stated the facts of the case are that the Asstt. Commissioner rejected the rebate claim of Rs. 38,931/- under Rule 12(1)(b) of the CER, 1944 for non-filing of the original duty paying documents. The Commissioner (Appeals) rejected the appeal. 3. Shri M.H. Patil and Smt. M.M. Patil, Advocates ....

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.... 4. Govt. has gone through the written and oral submissions. The short point for decision is whether rebate claim can be rejected because the goods were originally cleared under bond without payment of duty in May 1995 (5th May to 18th May) for further manufacture of made up articles and subsequently (on 29-5-1995) the Central Excise duty was paid by debiting the Personal Ledger Account (certifica....