9911796707
TMI Blog1999 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of tea thereunder. 2. Briefly, the issue in dispute is the period from which the base clearances are to be held fixed under Notification. No. 198/76, dated 6-6-1976 for considering the said exemption for tea packaging factories in Cochin which started these operations on 4-6-1977 and 14-6-1978 . The packaging of tea in all their other units commenced prior to 1-4-1973. 3. Vide letter dated 9-2-1977, appellants applied to Asst. Collector of Central Excise, Coonoor for determination of base clearances for 5 functioning units. The Asst. Collector fixed base period as 1975-76 & base clearance as 23, 40,224 kgs vide letter dated 16-9-1978. 4. Thereafter, appellants filed refund claims for 5 other factories for years 1976- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... six months as cause of action was prior to Notification No. 26/77, dated 6-8-1977 which amended Rule 11 to 6 months limitation. 7. Heard Shri S. Sankaravadivelu , learned JDR, who reiterates the Revenue orders. He submits that the declaration dated 9-2-1977 was not with respect to the 2 Cochin units, as declaration dated 5-7-1978 (noted in earlier CEGAT order) was for them. Hence, there is no infirmity in order impugned. He further submits that there is nothing on record to show that base clearances fixed by Asst. Collector Central Excise, Coonoor was inclusive of the production of the 2 units at Cochin, which commenced production much after the appellants' application dated 9-2-1977 i.e. on 4-6-1977 and 14-6-1978 . He also cites 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords, we find that it is clear that there is no clear cut evidence available with respect to the question at sub-para (a) above. Since the notification requires fixation of the base clearance of the manufacturer with respect to all his units producing excisable tea taken together, therefore it is clear that when such units fall within different jurisdictional Asst. Commissioners, then there has to be a transparent coordination between them. Here the two ACs are of Coonoor (now Mettupalayam) and Cochin. Therefore, the matters needs to be remanded to the original authority viz. the Asst. Commissioner of Central Excise, Cochin to re-examine the records, in coordination with the Asst. Commissioner of Central Excise, Coonoor (Mettupalayam) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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