TMI Blog1986 (12) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... n connection with manufacture and clearance of safety matches, the appellants M/s. Wimco Ltd. had applied for set-off of excise duty paid on goods falling under Tariff Item 68 used as inputs in the manufacture of matches by them. They relied upon Notification No. 178/77-C.E., dated 18-6-1977 in this connection. The Assistant Collector of Central Excise, Dhubri rejected the said claim under his ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 27-6-1980 (i.e.) after the order of the Assistant Collector, mentioning therein I am directed to say that since you did not avail of set-off of duty at the time of removal of the finished matches no relief by way of refund or adjustment in the PLA can be granted to you. However, you may approach the Central Board of Excise and Customs, New Delhi for a special permission in the matter. This le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave gone in appeal against that order by duty following the instructions given in the preamble to the adjudication order instead of referring the matter to the Collector. Accordingly the Board rejects this appeal as not made to the proper authority." The appellants preferred a revision petition to the Central Government against that order of the Central Board. The same is now before us, on transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er appeal in the case of M/s. Match House in E-Appeal No. ED(SB)(T) A. No. 704/81-D. There also the claim for set-off rejected on the ground mentioned earlier. The contention for the assessee was that since the duty was being pre-paid through banderols in case of matches there could have been no occasion for claiming set of at the time of clearance of the finished product (matches). On taking into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lower authorities are set aside and the matter is remitted to the Assistant Collector for consideration of the matter afresh and disposal in accordance with Law granting relief to the appellants to the extent they are able to establish with the help of such records as are available with them to satisfy the Assistant Collector as to the extent of duty paid on inputs. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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