TMI Blog1983 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to order refund of Central Excise duty amounting to ₹ 1,01,810.94. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri S. Venkataraman, Advocate for the appellants and upon hearing the arguments of Shri S.K. Choudhury, Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter was agitated in appeal, the Collector of Central Excise (Appeals), Madras, vide his C. No. V/4-II/7/82, dated 2-11-1982 noted that accounting has to be to the satisfaction of the Assistant Collector; this not having been done, the order of the Assistant Collector was correct in law. 4. Before us, the advocate for the appellants points out that intimation of receipt of the goods was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inarily to be held to mean that whatever check he had to exercise in this regard has been done and the details as given in the D. 3 form, to the extent verifiable and needed to be verified has been found correct. 5. The Senior Departmental Representative made a point that satisfaction is that of the Assistant Collector; verification by the Superintendent does not prevent the Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails of processing are not found in Form V. Form V is an account prescribed by the Department itself. If it does not contain columns relating to data which is now asked for and is not available, the appellants cannot be blamed for the non-availability. Whoever designed the form should presume to know what he was seeking to get. Thus, this objection of the Assistant Collector is not maintainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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