TMI Blog1985 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... common order. 3. The brief facts necessary for the disposal of these appeals may be stated as under: The appellants, M/s. Piramal Exports Ltd., are the exporters of printed sarees of polyester which they purchased from M/s. Morarjee Gokuldas Spinning and Weaving Mills Co. Ltd. They purchased 100% polyester sarees between September 1978 to 31st March 1979 from the Mills. According to the appellants the Mills paid excise duty for the fibre and they did not claim any rebate in respect of the fibre after the sarees are manufactured therefrom. It was the contention of the appellants that at the time of export they had made necessary declaration in the shipping bills for the purchase of claiming drawback and that the shipping bills were scrut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of sarees sold to the appellants between the period from September, 1978 to 31st March, 1979. 5. Shri Senthivel appearing for the respondent Collector however, contended that in order to claim drawback on the fibre content, the relevant schedule required the appellants to make the required declaration, and admittedly, they had not made the said declaration, and therefore, no exception can be taken to the orders passed by the authorities below. He urged that the declarations made by the appellants on the shipping bills are the declarations contemplated in the Drawback Rules and not the declaration contemplated in the Drawback Schedule. He, therefore, prayed that the appeals may be rejected. 6. I have carefully considered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under the Central Excise Rules, 1944. The Assistant Collector, Drawback and the Collector, Drawback have held that the exporter has failed to declare on the shipping bill that no rebate of duty paid on fibre has been obtained under the Central Excise Rules, 1944. 9. Admittedly, the appellants are exporters and not the manufacturers of the polyester sarees which they had exported. There was no dispute that the sarees were manufactured from the duty paid fibres. As a matter of fact the Drawback Authorities had granted drawback towards yarn content and dye content. Therefore, it could be safely said that the sarees exported were made out of duty paid fibre. It is true that the declaration was not made in the shipping bills in the mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... content and dye content. Therefore, the observation of the Appellate Collector appears irrelevant. It is difficult to accept the view taken by the Appellate Collector that the declaration does not lend itself to an interpretation to the effect that the exporters also made declaration impliedly that no rebate of duty paid on fibres had been obtained under the Central Excise Rules, 1944. As stated earlier there was a clear declaration that no claim for rebate of duty had been made. If no claim had been made no rebate could have been granted or allowed. If no rebate had been granted or allowed the exporters or the manufacturers could not have obtained the rebate of duty. Thus, in my opinion there was substantial compliance of the requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is true that this declaration was not produced before the Assistant Collector or even before the Appellate Collector. But as stated earlier if the Drawback Authorities had any doubt that rebate had been obtained they could have called upon the appellants to produce proof that no rebate had been obtained or as observed earlier they could have made enquiries with the Central Excise Authorities. 11. In the result and for the reasons stated earlier I allow all these appeals, set aside the orders passed by the Authorities below but remand the matter to the Assistant Collector, MCD, for verification as to whether rebate of duty paid on fabrics had been obtained either by the manufacturers or by exporters (if permissible) in respect of fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
