TMI Blog1997 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants on the ground that the requisite procedure prescribed under the Rules was not followed. The appellants filed an appeal before the Ld. Collector (Appeals) who also rejected the plea of the appellants on the ground that the Assistant Collector has no locus standi to entertain the rebate claimed under Rule 12 because the appellants had not followed the procedure stipulated under Rule 12. Against this finding of the lower authorities the appellants have filed the present appeal. 2. Shri A.N. Haksar, ld. Sr. Counsel along with Shri R. Sudhinder, Advocate appeared for the appellants and submitted that the procedure set out under Rule 12 of the Central Excise Rules, 1944 is directory in character and not mandatory. He submits that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Tribunal has taken a view in this matter vide Order No. ED (BOM) A. No. 12/83-C (O. No. 35/83) in the case of Collector of Central Excise, Bombay-I v. T.I. Cycles of India, dated 18-5-1983 [1993 (66) E.L.T. 497 (Tri.)] observed in the interest of promotion of exports the Government have issued instructions to the Collectors to condone minor procedural lapses and the Collector seems to have exercised the discretion in accordance with the aforesaid instructions". Coming to the provisions of law it is seen that proviso to Rule 12 gives legal authority to the Collector to condone minor lapses. Since Rule 173PP was enacted much subsequently and for a special purpose, it is legitimate to assume that the discretion vested in the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le is followed by a proviso which inter alia provides that if the Collector is satisfied that the goods are the same on which duty was paid and were exported then he could relax the requirement of under sub-rule (1) of Rule 12. We find that the issue of Notification under sub-rule (1) of Rule 12 is an enabling provision. We note that there is a provision to sub-rule (1) wherein relaxation to Rule 12 is provided. Since the relaxation is provided under sub-rule (1) of Rule 12 appears to be directory/procedural and not mandatory. We also note that ld. Collector (Appeals) in his order has categorically held that there is no dispute that duty was paid on the goods; that there was no dispute that the goods were exported; that these contentions we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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