TMI Blog1997 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... Lajja Ram, Member (T)]. The matter was called. No one is present for the appellants M/s. Kirloskar Brothers Ltd. The matter relates to the refund of duty paid of Rs. 30,590/-. The notice for today s hearing had already been served on the appellants on 5-3-1997. There is no response. There is no request for adjournment. 2. We have heard Shri H.K. Jain, SDR and have gone through the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the exemption under the said notification the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. 3. The appellants did not avail of the said exemption. They did not follow the procedure as set out in Chapter X of the Central Excise Rules. After clearing the goods on payment of appropriate duty, they filed `refund claim . The goods involved were cast steel g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the goods were required to be used in connection with Oil Exploration activity by ONGC or Oil India Ltd. As the exemption was conditional, the procedure under Chapter X was required to be followed. Under Chapter 10 Procedure, the applicant, who wanted to avail of the benefit of exemption notification had to file application in Form AL 6 to the jurisdictional Central Excise authorities and had t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
