TMI Blog1983 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... n cycles exported outside the country as provided in Rule 173PP of the Central Excise Rules, 1944. The Deputy Collector of Central Excise has been authorised to file this appeal by the Collector of Central Excise, Bombay-I, as provided under sub-section (2) of Section 35B. The main contentions advanced by the learned representative on behalf of the appellant is that the goods under claim for rebate were not exported directly from the factory of the manufacturer as provided under sub-rule (13) of Rule 173PP. It has further been urged that the form for removal of goods for export namely AR 4A was not made out and addressed to the Central Excise Officer, but this was made out long after the clearance of the goods from the factory and the AR 4A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the cycles. The Customs Officer at Bombay had certified the shipment of the cycles under the relative AR 4A application. The proof of export had been submitted by the respondents to the Assistant Collector of Central Excise and they had claimed the rebate of duty due on the cycles. However, the Assistant Collector rejected their claim and they approached the Collector of Central Excise (Appeals) to condone the procedural lapses as provided under Rule 12 of the Central Excise Rules. The Collector did so and allowed the appeal and granted the rebate due. Shri Sekhar therefore, pleaded that the Collector s order was correct and that the department s appeal should be dismissed. 3. We have examined the submissions of the appellants and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en made applicable to the exports of excisable goods under Rule 173PP vide sub-rule (13) thereof. Therefore, this argument of the appellant is also not sustainable. The only major contention advanced by the appellant is that the goods have not been removed for export direct from the factory of the assessee. We find that this requirement does not come within the discretion of condoning any lack of compliance under proviso to Rule 12 as this is a special provision incorporated under Rule 173PP. This is an additional requirement under sub-rule (13) of Rule 173PP and there are no provisions under Rule 12 or Rule 173PP under which the same can be dispensed with. In the present case, the goods have not been exported directly from the factory as r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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