TMI Blog2007 (1) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the Assistant Commissioner of Central Excise to consider the refund applications afresh in the light of Rule 12 of the Central Excise Rules - Assistant Commissioner of Central Excise shall decide the said applications in accordance with law, as expeditiously as possible preferably within a period of three months - 2674 of 2006 - - - Dated:- 11-1-2007 - Dr. S. Radhakrishnan and J.P. Deva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty aggregating to Rs. 28,20,330/-. 3. It appears that against the said order, even the appeals which were filed before the Commissioner (Appeals) Central Excise were also dismissed on 30-1-2004, and aggrieved thereby the Petitioners had approached this Court by way of a Writ Petition No. 2305 of 2005 and this Court by an order dated 13th October, 2005 [2006 (206) E.L.T. 1091 (Bom.) = 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... safeguards, conditions and limitations as regards the class of goods, destination, mode of transport, and other allied matters as may be specified therein : Provided that if the Collector is satisfied that the goods have in fact been'exported, he may, for reasons to be recorded to in writing, allow the whole or any part of the claim for such rebate even if all or any of the conditions laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untry, provide for payment to the Government of that country an amount not exceeding the duty of excise paid on such goods which are exported out of India to that country." 5. The learned Counsel for the Petitioners has submitted that the Rule 12 very clearly provides that if the Collector is satisfied that the goods have in fact been exported, he may, for reasons to be recorded in writing, allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the refund applications in the light of the provisions of Rule 12 of the Central Excise Rules. Hence, the impugned order is quashed and set aside and the matter is remanded back to the Assistant Commissioner of Central Excise to consider the refund applications afresh in the light of Rule 12 of the Central Excise Rules. 7. Needless to state that the Assistant Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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